IPTM3525 - Calculating gains: death, maturity, full surrender or assignment: related policies
Broadly, a policy is related to another policy if under the terminology of ICTA88/SCH15/PARA17 they are 바카라 사이트˜old바카라 사이트™ and 바카라 사이트˜new바카라 사이트™ policies in relation to a termination of one policy and its substitution by another - see IPTM7515 for more details. Typically this refers to a maturity option where one policy matures and the proceeds are applied as premium for a new policy.
References to 바카라 사이트˜policy바카라 사이트™ in the definitions of total benefits, total deductions and previous gains include any related policies. Previous gains mean those arising on 바카라 사이트˜calculation events바카라 사이트™ - see IPTM3510 and IPTM3555.