UK Statutory Instrument 1999 United Kingdom

The Personal Portfolio Bonds (Tax) Regulations 1999

At a glance

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 6 other sections — procedural / definitional / commencement
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

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