Introductory Text
1.Citation, commencement and effect
2.Interpretation
3.Policies or contracts issued or made before 17th March 1998 which are the subject of special exclusions from being personal portfolio bonds
4.Definition of personal portfolio bond (applying to all policies or contracts whenever issued or made)
5.Personal portfolio bonds—computation of gain
6.Application of Chapter II of Part XIII of the Taxes Act
Signature
Explanatory Note
