[463E Transitional protection for policies issued in respect of insurances made on or after 21 March 2012 but before 6 April 2013]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[463E  Transitional protection for policies issued in respect of insurances made on or after 21 March 2012 but before 6 April 2013]

[(1)     This section applies if—

(a)     a policy (“policy Z”) is issued,

(b)     the issue of policy Z is an event falling within paragraph A2(3) of Schedule 15 to ICTA by virtue of paragraph (e),

(c)     after its issue, policy Z is a qualifying policy but not a restricted

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