A4.332 Recovery of tax relief on life assurance premiumsRelief for life assurance premiums was withdrawn in respect of policies where the insurance was made after 13 March 19841. Tax relief on qualifying premiums paid on life assurance contracts taken out before 14 March 1984 is repealed for premiums other than those due and payable before 6 April 2015 which are actually paid before 6 July 20152. Where a life policy is surrendered in certain circumstances, the life office which issued the policy is required to pay to HMRC, out of the payment in respect of the surrender, an amount
Relief for life assurance premiums was withdrawn in respect of policies where the insurance was made after 13 March 19841. Tax relief on qualifying premiums paid on life assurance contracts taken out before 14 March 1984 is repealed for premiums other than those due and payable before 6 April 2015 which are actually paid before 6 July 20152. Where a life policy is surrendered in certain circumstances, the life office which issued the policy is required to pay to HMRC, out of the payment in respect of the surrender, an amount
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