Income Tax (Trading and Other Income) Act 2005

477Special rules: certain older policies and contractsU.K.
This adran has no associated Nodiadau Esboniadol

(1)In the case of—

(a)certain contracts made before particular dates, and

(b)certain policies issued, or issued in respect of insurances made, before particular dates,

this Chapter applies subject to Parts 6 and 7 of Schedule 2 (special provisions for older policies and contracts).

(2)See the table in section 546 for the provisions affected.