IPTM1000 - Introduction: contents
| IPTM1010 | About this manual |
| IPTM1011 | What is in IPTM |
| IPTM1012 | What is not in IPTM |
| IPTM1013 | Feedback |
| IPTM1014 | How to use this manual |
| IPTM1015 | How the IPTM is different from AP and CT |
| IPTM1025 | Destination of AP, CT and RE paragraphs |
| IPTM1050 | Derivation of IPTM paragraphs |
| IPTM1075 | Legislative references: ITTOIA and ICTA |
| IPTM1100 | Fundamental concepts: what is insurance? |
| IPTM1105 | Fundamental concepts: what is an insurer? |
| IPTM1110 | Fundamental concepts: what is a policyholder? |
| IPTM1115 | Fundamental concepts: what is a life policy? |
| IPTM1120 | Fundamental concepts: what is a capital redemption policy? |
| IPTM1125 | Fundamental concepts: what is a group life policy? |
| IPTM1130 | Fundamental concepts: what is an annuity? |
| IPTM1135 | Fundamental concepts: what is a purchased life annuity? |
| IPTM1140 | Fundamental concepts: what is a structured settlement? |
| IPTM1145 | Fundamental concepts: what is sickness, disability and unemployment insurance? |
| IPTM1150 | Fundamental concepts: what are immediate needs annuities? |
| IPTM1200 | Private medical insurance: background |
| IPTM1300 | Development of policyholder taxation: historical |
| IPTM1310 | Development of policyholder taxation: chargeable events |
| IPTM1320 | Development of policyholder taxation: outline of changes |
| IPTM1400 | Types of insurance policy used for investment: unit linked policies |
| IPTM1410 | Types of insurance policy used for investment: with-profits and without-profits policies |
| IPTM1420 | Types of insurance policy used for investment: guaranteed income bonds, guaranteed growth bonds and indexed bonds |
| IPTM1500 | Outline of the chargeable events regime: underlying theory |
| IPTM1510 | Outline of the chargeable events regime: part surrenders and part assignments for consideration |
| IPTM1520 | Outline of the chargeable events regime: focus on the policy, calculate the gain and attribute it |
| IPTM1530 | Outline of the chargeable events regime: types of policy and contract chargeable |
| IPTM1540 | Outline of the chargeable events regime: policies and contracts not chargeable |
| IPTM1550 | Outline of the chargeable events regime: person chargeable |
| IPTM1560 | Outline of the chargeable events regime: tax charged |
