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Revision as of 08:07, 10 March 2006
Life Assurance Premium Relief (LAPR) is a United Kingdom taxation rule.
It is a tax break given at source, solely applicable to life assurance policies comencing prior to March 13 1984. It allows tax relief on 15% on the premiums paid for long term insurance policies where the policy qualifies.
Qualifing policies are those where the term is for more than ten years and where they have been enhanced or extended after March 13th, 1984.
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