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Income Tax (Trading and Other Income) Act 2005

Changes over time for: Section 516

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516Meaning of “personal portfolio bond”U.K.
This adran has no associated Nodiadau Esboniadol

(1)In this Chapter “personal portfolio bond” means a policy of life insurance, contract for a life annuity or capital redemption policy which meets conditions A and B.

This is subject to section 517.

(2)Condition A is that, under the terms of the policy or contract, some or all of the benefits are determined by reference to—

(a)fluctuations in, or in an index of, the value of property of any description, or

(b)the value of, or the income from, property of any description.

(3)For this purpose it does not matter whether or not the index or property is specified in the policy or contract.

(4)Condition B is that the terms of the policy or contract permit the selection of the index or some or all of the property by—

(a)the holder of the policy or contract,

(b)a person connected with the holder,

(c)the holder and such a connected person acting together,

(d)a person acting on behalf of the holder,

(e)a person acting on behalf of a person connected with the holder, or

(f)a person acting on behalf of the holder and such a connected person acting together.

(5)In subsection (4) “holder”, in the case of a policy or contract held by two or more persons, means any of them.

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