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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.13 Life assurance premium relief /Policies on which relief is due / E1.1324 Family income policies and mortgage protection policies
Commentary

E1.1324 Family income policies and mortgage protection policies

Personal and employment tax

Life assurance premium relief is abolished in respect of all policies with effect from, broadly, 6 April 2015 (see E1.1300).

If a policy, which does not otherwise qualify for premium relief, secures a fixed capital sum on death plus a series of capital sums on death within a specified period (as is usual in a family income

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