Commentary

E1.1301 Compulsory payments to secure annuities for dependants

Personal and employment tax

E1.1301 Compulsory payments to secure annuities for dependants

E1.1301 Compulsory payments to secure annuities for dependants

Relief may be claimed in respect of certain compulsory payments made for the purpose of securing a deferred annuity for the claimant's widow or widower (and, from 5 December 2005, a surviving civil partner1) or provision for the claimant's children after his or her death. The relief is available in respect of sums which the claimant is liable to pay by virtue of a statutory provision or sums which are deducted from his salary under the terms of his employment2.

The system of relief which applied to life assurance premiums generally for years

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