# Income Tax (Trading and Other Income) Act 2005, Paragraph 120


(1) A policy meets the date condition if it is a policy issued in respect of an insurance made before 17th March 1998.
(2) A contract meets the date condition if it was made before that date.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/120 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-120
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.