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Income Tax (Trading and Other Income) Act 2005

Paragraph 103: Certain pre-18th November 1983 policies not foreign policies of life insurance

3604.This paragraph is based on section 553A of ICTA. The paragraph reflects the commencement provisions for the source legislation.

3605.The exclusion of a policy to which this paragraph applies from the scope of Chapter 9 of Part 4 of this Act is lost if the policy is varied in certain ways. See the commentary above on the similar provision in paragraph 96 (pre-20th March 1968 policies and contracts excluded from Chapter 9 of Part 4).

3606.See also the commentary below for paragraph 111 (certain pre-17th March 1998 policies not foreign policies of life insurance).

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