OpenLegislation

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

  1. Pre-20th March 1968 policies and contracts excluded from Chapter 9 of Part 4
  2. Pre-27th March 1974 policies and contracts: disapplication of section 500(c)
  3. Pre-27th March 1974 contracts: disapplication of section 531(3)(c)
  4. Pre-10th December 1974 contracts for a life annuity: disapplication of section 484(1)(d)
  5. Pre-14th March 1975 policies and contracts: calculation of gains under section 507
  6. Pre-25th March 1982 replacement policies: disapplication of section 542
  7. Certain pre-26th June 1982 policies and contracts excluded from Chapter 9 of Part 4
  8. Certain pre-18th November 1983 policies not foreign policies of life insurance
  9. Certain pre-23rd February 1984 policies not foreign capital redemption policies
  10. Pre-14th March 1984 policies: disregard of amounts deducted and repaid after tax relief by deduction from premiums abolished
  11. Certain pre-20th March 1985 policies: application of section 529(1)
  12. Pre-14th March 1989 qualifying policies: application of section 485(2)(b) and (3)(b)
  13. Pre-14th March 1989 policies and contracts: application of section 501
  14. Contracts in accounting periods beginning before 1st January 1992: disapplication of sections 530 and 539(3)
  15. Certain pre-17th March 1998 policies: application of section 529(1)
  16. Certain pre-17th March 1998 policies not foreign policies of life insurance
  17. Pre-17th March 1998 policy or contract: UK resident trustees
  18. Certain pre-23rd March 1999 policies not foreign capital redemption policies
  19. Pre-9th April 2003 policy or contract: UK resident trustees
  20. Pre-9th April 2003 policy or contract: loans to trustees
  21. Pre-9th April 2003 policy: excepted group life policies
  22. Pre-3rd March 2004 policy or contract: calculation of deficiencies
  23. Pre-1st January 2005 contracts for immediate needs annuities: income tax treated as paid