INSURANCE COMPANY Eurolife is offering an Extra Income & Growth ISA paying 8 per cent tax free over four years - or you can roll up the money and receive 33 per cent tax free at the end of that period. All charges are included. The ISA will return the original investment on 23 November 2003, provided the FTSE is no lower then than on October 20 this year. Any reduction in capital will match the FTSE's fall. Since the FTSE began in 1984 this ISA would have given a full return on 99.9 per cent of occasions. The lowest return would have been 98.83 per cent.