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

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings etc.

Part 6 U.K. Savings and investment income: insurance contracts and policies made before certain dates

Pre-27th March 1974 policies and contracts: disapplication of section 500(c) U.K.

97 U.K. Section 500(c) (events treated as part surrenders: loan by insurer) does not apply to a policy issued in respect of an insurance made before 27th March 1974 or a contract made before that date.