Peril
Insurance Policyholder Taxation Manual, published by HM Revenue & Customs on 19 March 2016, defines a peril as: ‘the actual or potential cause of loss.’
Insurance may cover all risks, or may be restricted to certain ‘specified perils.’ Specified perils tend to be significant events that would cause very significant damage, such as fire, explosions, earthquakes, flooding and so on. All-risks insurance will tend to cover a broader range of risks, albeit it may not cover every possible risk.
For more information see: Specified perils
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