Under the Criminal Injuries Compensation Scheme, an annuity may
be purchased or provided under an award of compensation for the
benefit of the victim of a criminal injury.
The annuity payments under such an award are also
specifically exempted from tax in the same way, and to the same
extent, as an annuity payable as a result of an order providing for
periodical payments of damages for personal injury.
The persons listed in
IPTM5060 are exempt from tax on the
payments and if the payments are made to a trust, any payments to
the injured person, or a person on his or her behalf, out of those
payments are also exempt in the same way as described in
IPTM5070.
| Further reference and feedback | IPTM1013 |
