Life assurance premium relief is abolished in respect of all policies with effect from, broadly, 6 April 2015 (see E1.1300).
A policy issued by a friendly society, or branch of a friendly society, in the course of its exempt BLAGAB (basic life assurance and general annuity business) or eligible PHI business (for accounting periods beginning before 1 January 2013, tax exempt life or endowment business)1 is always a qualifying
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