E1.443 Life Insurance Gains—Qualifying Policies And Restricted Relief Qualifying Policies

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Commentary

Personal and employment tax

A 'qualifying policy' is one which is certified by the HMRC as satisfying certain conditions which determine whether premiums (for policies issued before 14 March 1984) qualify for relief from tax¹. See E1.1311.

Where the policy is a qualifying policy, certain events are not chargeable events (see

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