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477Special 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.

NOTES
Initial Commencement
Specified date

This Act comes into force on 6 April 2005 and has effect, for the purposes of income tax for the year 2005–06 and subsequent tax years, and for the purposes of corporation tax for accounting periods ending after 5 April 2005: see s 883; for transitional provisions and savings see Sch 2 hereto.
Company Law & Business Entities92 Personal Taxes94 Companies & Corporate Bodies92 Income Tax94 Trading Income94 Tax Law94

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