UK Statutory Instrument SI 1999/1029 United Kingdom

The Personal Portfolio Bonds (Tax) Regulations 1999

Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

6 other provisions — procedural and definitional
s.001 Citation, commencement and effect
s.002 Interpretation
s.003 Policies or contracts issued or made before 17th March 1998 which are the subject of special exclusions from being personal portfolio bonds
s.004 Definition of personal portfolio bond (applying to all policies or contracts whenever issued or made)
s.005 Personal portfolio bonds—computation of gain
s.006 Application of Chapter II of Part XIII of the

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.