Part 4Savings and investment income
C1C3C2Chapter 9Gains from contracts for life insurance etc.
Pt. 4 Ch. 9 applied (with modifications) by The Child Trust Funds Regulations 2004 (S.I. 2004/1450), reg. 38 (as amended (6.4.2010) by S.I. 2010/582, regs. 1, 18)
Pt. 4 Ch. 9: power to exclude conferred (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 61(4) (with s. 147, Sch. 17)
Personal portfolio bonds
526Power to make regulations about personal portfolio bonds
1
The Treasury may by regulations make provision about the administration of the charge to tax on personal portfolio bonds.
2
The regulations may modify—
a
any provision of this Chapter, or
b
any provision of Chapter 2 of Part 13 of ICTA.
3
The regulations may—
a
make different provision for different cases, different circumstances or different periods, and
b
make incidental, supplemental, consequential or transitional provision or savings.
4
In this section “modify” includes amend or repeal.
Pt. 4 Ch. 9 applied (with modifications) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), reg. 36 (as added by S.I. 1998/3174, reg. 12 and as amended (6.4.2008) by S.I. 2008/704, regs. 1, 17(4))