A policy is not to be a qualifying policy (see ¶343-100) if:

(1) any of the following apply:

(a)the contract of insurance in respect of which the policy is issued was made on or after 6 April 2013;

(b)the contract was varied or the rights under it were assigned on or after that date. Note that a variation is to be ignored for these purposes if it is nullified within three months;

(c)a deceased beneficiary event (see ¶343-220) occurred on or after 6 April 2013; and

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