# Income Tax (Trading and Other Income) Act 2005, Section 477: Special rules: certain older policies and contracts


(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.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/477 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-477
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.