Part 4

Savings and investment income
Chapter 9

Gains from contracts for life insurance etc.

Policies and contracts to which Chapter 9 applies

Special rules: certain older policies and contracts
477
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.
Pt. 4 Ch. 9 applied (with modifications) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), reg. 36 (as added by S.I. 1998/3174, reg. 12 and as amended (6.4.2008) by S.I. 2008/704, regs. 1, 17(4))
Pt. 4 Ch. 9: power to exclude conferred (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 61(4) (with s. 147, Sch. 17)
Pt. 4 Ch. 9 applied (with modifications) by The Child Trust Funds Regulations 2004 (S.I. 2004/1450), reg. 38 (as amended (6.4.2010) by S.I. 2010/582, regs. 1, 18)