An employee may leave employment because of a risk that was
insured against under an employer’s policy, for example
retirement on the grounds of ill-health. Benefits might continue to
be paid to the person under a separate policy linked to the
employer’s policy and issued to replace it.
If so, the policies are treated as one for the purposes of
the exemption. The new policy must have been entered into in
accordance with provisions contained in the employer’s policy
and rights under the employer’s policy must have ceased to
apply. But if these conditions are met the effect is that the rules
at
IPTM6120 are unchanged by the
employee’s departure.
| Further reference and feedback | IPTM1013 |
