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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.13 Life assurance premium relief /Life assurance premium relief—overview / E1.1301 Compulsory payments to secure annuities for dependants

E1.1301 Compulsory payments to secure annuities for dependants

Personal and employment tax

Relief may be claimed in respect of certain compulsory payments made for the purpose of securing a deferred annuity for the claimant's widow or widower (and, from 5 December 2005, a surviving civil partner¹) or provision for the claimant's children after his or her death. The relief is available in respect

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B3.325 General exclusions—first-year qualifying expenditure

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

D4.412 CFCs—excluded territories exemption