Commentary

E1.1327 Spouses and civil partners

Personal and employment tax

E1.1327 Spouses and civil partners

E1.1327 Spouses and civil partners

Life assurance premium relief is abolished in respect of all policies with effect from, broadly, 6 April 2015 (see E1.1300).

The system of premium relief by deduction provides that a spouse (or, from 5 December 2005, civil partner) who pays a premium on a qualifying policy1 is entitled to life assurance premium relief under ICTA 1988, s 2662 provided only that the policy is on the life of either spouse or civil partner and was taken out by that spouse or civil partner or by the other spouse or civil partner. Once premiums have been established

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