546Table of provisions subject to special rules for older policies and contractsU.K.
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(1)Column 1 of the table in subsection (4) specifies provisions of this Chapter which are subject to Part 6 or 7 of Schedule 2 (transitionals and savings), and column 2 of the table specifies the provisions of that Schedule to which they are subject.
(2)See also paragraphs 85 to 91 of that Schedule.
(3)The provisions of that Schedule referred to in subsections (1) and (2) are to be read as if they were in this Chapter.
(4)This is the table—
| Provisions of Chapter 9 | Provisions of Schedule 2 |
|---|---|
| Section 467 | paragraph 112 (pre-17th March 1998 policies and contracts) and paragraph 114 (pre-9th April 2003 policies and contracts) |
| Section 473 | paragraph 96 (exclusion of pre-20th March 1968 policies and contracts) and paragraph 102 (exclusion of certain pre-26th June 1982 policies and contracts) |
| Section 476(3) | paragraphs 103 and 111 (certain pre-18th November 1983 and pre-17th March 1998 policies not foreign policies of life insurance) and paragraphs 104 and 113 (certain pre-23rd February 1984 and pre-23rd March 1999 policies not foreign capital redemption policies) |
| Section 480 | paragraph 116 (pre-9th April 2003 policies) |
| Section 484 | paragraph 99 (pre-10th December 1974 contracts for a life annuity: disregard of death) |
| Section 485(2) and (3) | paragraph 107 (pre-14th March 1989 qualifying policies) |
| Section 494(1) | paragraph 105(a) (pre-14th March 1984 policies: disregard of amounts deducted and repaid after tax relief by deduction from premiums abolished) |
| Section 500(c) | paragraph 97 (disapplication in relation to pre-27th March 1974 policies and contracts) and paragraph 102(9) (exclusion of certain pre-26th June 1982 policies and contracts) |
| Section 501 | paragraph 102(9) (exclusion of certain pre-26th June 1982 policies and contracts), paragraph 108 (pre-14th March 1989 policies and contracts) and paragraph 115 (pre-9th April 2003 policies and contracts: loans to trustees) |
| Section 507 | paragraph 100 (pre-14th March 1975 policies and contracts) and paragraph 105(b) (pre-14th March 1984 policies: disregard of amounts deducted and repaid after tax relief by deduction from premiums abolished) |
| Section 516 | paragraph 119 (pre-17th March 1998 policies and contracts) |
| Section 525 | paragraph 124(3) (pre-17th March 1998 policies and contracts) and paragraph 125(3) (pre-17th March 1998 policies and contracts) |
| Section 529 | paragraph 106 (disapplication of section 529(1)(a) and (b) for certain pre-20th March 1985 policies) and paragraph 110 (disapplication of section 529(1)(c) for certain pre-17th March 1998 policies) |
| Section 530 | paragraph 109(2) (disapplication for contracts for life annuities made in accounting periods beginning before 1st January 1992) |
| Section 531 | paragraph 98 (pre-27th March 1974 policies and contracts: disapplication of section 531(3)(c)) and paragraph 118 (pre-1st January 2005 contracts for immediate needs annuities: income tax treated as paid) |
| [F1Section 539] | paragraph 109(4) (contracts made in accounting periods beginning before 1st January 1992) |
| Section 541(4) | paragraph 117 (pre-3rd March 2004 contract or policy: calculation of deficiencies) |
| Section 542 | paragraph 101 (disapplication in the case of pre-25th March 1982 replacement policies) |
Textual Amendments
F1Words in table in s. 546(4) substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 540 (with transitional provisions and savings in Sch. 2)