Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings etc.

Part 7 U.K. Savings and investment income: gains from contracts for life insurance etc. (personal portfolio bonds)

The date condition U.K.

120 (1) A policy meets the date condition if it is a policy issued in respect of an insurance made before 17th March 1998. U.K.

(2) A contract meets the date condition if it was made before that date.