IPTM1011 - What is in IPTM

The manual covers

  • taxation of benefits from
  • life policies
  • life annuities
  • capital redemption policies
  • the tax treatment of
  • purchased life annuities
  • structured settlements
  • sickness, disability and unemployment insurance/permanent health insurance
  • immediate needs annuities/long term care insurance
  • reliefs for
  • life assurance premiums paid.

Some of these terms are explained in following paragraphs.

Further reference and feedbackIPTM1013