{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-546",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-546.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/546",
  "kind": "section",
  "number": "546",
  "heading": "Table of provisions subject to special rules for older policies and contracts",
  "text": "(1) Column 1 of the table in subsection (4) specifies provisions of this Chapter which are subject to Part 6 or 7 of Schedule 2 (transitionals and savings), and column 2 of the table specifies the provisions of that Schedule to which they are subject.\n(2) See also paragraphs 85 to 91 of that Schedule.\n(3) The provisions of that Schedule referred to in subsections (1) and (2) are to be read as if they were in this Chapter.\n(4) This is the table—\nProvisions of Chapter 9\nProvisions of Schedule 2\nSection 467\nparagraph 112 (pre-17th March 1998 policies and contracts) and paragraph 114 (pre-9th April 2003 policies and contracts)\nSection 473\nparagraph 96 (exclusion of pre-20th March 1968 policies and contracts) and paragraph 102 (exclusion of certain pre-26th June 1982 policies and contracts)\nSection 476(3)\nparagraphs 103 and 111 (certain pre-18th November 1983 and pre-17th March 1998 policies not foreign policies of life insurance) and paragraphs 104 and 113 (certain pre-23rd February 1984 and pre-23rd March 1999 policies not foreign capital redemption policies)\nSection 480\nparagraph 116 (pre-9th April 2003 policies)\nSection 484\nparagraph 99 (pre-10th December 1974 contracts for a life annuity: disregard of death)\nSection 485(2) and (3)\nparagraph 107 (pre-14th March 1989 qualifying policies)\nSection 494(1)\nparagraph 105(a) (pre-14th March 1984 policies: disregard of amounts deducted and repaid after tax relief by deduction from premiums abolished)\nSection 500(c)\nparagraph 97 (disapplication in relation to pre-27th March 1974 policies and contracts) and paragraph 102(9) (exclusion of certain pre-26th June 1982 policies and contracts)\nSection 501\nparagraph 102(9) (exclusion of certain pre-26th June 1982 policies and contracts), paragraph 108 (pre-14th March 1989 policies and contracts) and paragraph 115 (pre-9th April 2003 policies and contracts: loans to trustees)\nSection 507\nparagraph 100 (pre-14th March 1975 policies and contracts) and paragraph 105(b) (pre-14th March 1984 policies: disregard of amounts deducted and repaid after tax relief by deduction from premiums abolished)\nSection 516\nparagraph 119 (pre-17th March 1998 policies and contracts)\nSection 525\nparagraph 124(3) (pre-17th March 1998 policies and contracts) and paragraph 125(3) (pre-17th March 1998 policies and contracts)\nSection 529\nparagraph 106 (disapplication of section 529(1)(a) and (b) for certain pre-20th March 1985 policies) and paragraph 110 (disapplication of section 529(1)(c) for certain pre-17th March 1998 policies)\nSection 530\nparagraph 109(2) (disapplication for contracts for life annuities made in accounting periods beginning before 1st January 1992)\nSection 531\nparagraph 98 (pre-27th March 1974 policies and contracts: disapplication of section 531(3)(c)) and paragraph 118 (pre-1st January 2005 contracts for immediate needs annuities: income tax treated as paid)\nSection 539\nparagraph 109(4) (contracts made in accounting periods beginning before 1st January 1992)\nSection 541(4)\nparagraph 117 (pre-3rd March 2004 contract or policy: calculation of deficiencies)\nSection 542\nparagraph 101 (disapplication in the case of pre-25th March 1982 replacement policies)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in table in s. 546(4) substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 540 (with transitional provisions and savings in Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/546",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}