Part 6 – Savings and investment income: insurance contracts and policies made before certain dates (paras 96-118)

Contents

96. Pre-20th March 1968 policies and contracts excluded from Chapter 9 of Part 4 [ITTOIA 2005 Sch 2 para 96] Section commentary
97. Pre-27th March 1974 policies and contracts: disapplication of section 500(c) [ITTOIA 2005 Sch 2 para 97] Section commentary
98. Pre-27th March 1974 contracts: disapplication of section 531(3)(c) [ITTOIA 2005 Sch 2 para 98] Section commentary
99. Pre-10th December 1974 contracts for a life annuity: disapplication of section 484(1)(d) [ITTOIA 2005 Sch 2 para 99] Section commentary
100. Pre-14th March 1975 policies and contracts: calculation of gains under section 507 [ITTOIA 2005 Sch 2 para 100] Section commentary
101. Pre-25th March 1982 replacement policies: disapplication of section 542 [ITTOIA 2005 Sch 2 para 101] Section commentary
102. Certain pre-26th June 1982 policies and contracts excluded from Chapter 9 of Part 4 [ITTOIA 2005 Sch 2 para 102] Section commentary
103. Certain pre-18th November 1983 policies not foreign policies of life insurance [ITTOIA 2005 Sch 2 para 103] Section commentary
104. Certain pre-23rd February 1984 policies not foreign capital redemption policies [ITTOIA 2005 Sch 2 para 104] Section commentary
105. Pre-14th March 1984 policies: disregard of amounts deducted and repaid after tax relief by deduction from premiums abolished [ITTOIA 2005 Sch 2 para 105] Section commentary
106. Certain pre-20th March 1985 policies: application of section 529(1) [ITTOIA 2005 Sch 2 para 106] Section commentary
107. Pre-14th March 1989 qualifying policies: application of section 485(2)(b) and (3)(b) [ITTOIA 2005 Sch 2 para 107] Section commentary
108. Pre-14th March 1989 policies and contracts: application of section 501 [ITTOIA Sch 2 para 108] Section commentary
109. Contracts in accounting periods beginning before 1st January 1992: disapplication of sections 530 and 539(3) [ITTOIA 2005 Sch 2 para 109] Section commentary
110. Certain pre-17th March 1998 policies: application of section 529(1) [ITTOIA 2005 Sch 2 para 110] Section commentary
111. Certain pre-17th March 1998 policies not foreign policies of life insurance [ITTOIA 2005 Sch 2 para 111] Section commentary
112. Pre-17th March 1998 policy or contract: UK resident trustees [ITTOIA Sch 2 para 112] Section commentary
113. Certain pre-23rd March 1999 policies not foreign capital redemption policies [ITTOIA 2005 Sch 2 para 113] Section commentary
114. Pre-9th April 2003 policy or contract: UK resident trustees [ITTOIA 2005 Sch 2 para 114] Section commentary
115. Pre-9th April 2003 policy or contract: loans to trustees [ITTOIA 2005 Sch 2 para 115] Section commentary
116. Pre-9th April 2003 policy: excepted group life policies [ITTOIA 2005 Sch 2 para 116] Section commentary
117. Pre-3rd March 2004 policy or contract: calculation of deficiencies [ITTOIA 2005 Sch 2 para 117] Section commentary
118. Pre-1st January 2005 contracts for immediate needs annuities: income tax treated as paid [ITTOIA 2005 Sch 2 para 118] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member