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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Policies and contracts to which Chapter 9 applies

  • Section 473 Policies and contracts to which Chapter 9 applies: general
  • Section 473A Connected policies or contracts treated as single policy or contract
  • Section 474 Special rules: qualifying policies
  • Section 475 Special rules: personal portfolio bonds
  • Section 476 Special rules: foreign policies
  • Section 477 Special rules: certain older policies and contracts
  • Section 478 Exclusion of mortgage repayment policies
  • Section 479 Exclusion of pension policies
  • Section 480 Exclusion of excepted group life policies
  • Section 481 Excepted group life policies: conditions about benefits
  • Section 482 Excepted group life policies: conditions about persons intended to benefit
  • Section 483 Exclusion of credit union group life policies
  1. Policies and contracts to which Chapter 9 applies
  2. Special rules: certain older policies and contracts

Section 477 | Special rules: certain older policies and contracts

From legislation.gov.uk

(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.

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