# Income Tax (Trading and Other Income) Act 2005, Paragraph 97


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.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/97 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.