27. In the case of an annuity—
(a)the contract for which was made during the period beginning with 6th April 2007 and ending with (and including) 5th April 2008;
(b)under which the payments by the insurer to the annuitant are made in arrears; and
(c)under which the first payment to the annuitant is made on or after 6th April 2008,
the mortality tables applicable shall be the ones which were in force when the annuity was made and not those prescribed by regulation 7(3).