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      This office was sold by the duke in where to buy dandelion extract 1765] and, after passing through various hands, was purchased by one R. As always, Congress or the state legislatures can change the tax laws at any time. Taxation of life assurance in the United Kingdom Premiums are not usually allowable against income tax or corporation tax, however qualifying policies issued prior to 14 March 1984 do still attract LAPR (Life Assurance Premium Relief) at 15% (with the net premium being collected from the policyholder). Non-investment life policies do not normally attract either income tax or capital gains tax on claim. The policy can be declined (turned down) or rated.[citation needed] Rating increases the premiums to provide for additional risks relative to the particular insured.[citation needed] Many companies use four general health categories for those evaluated for a life insurance policy