The Personal Portfolio Bonds (Tax) Regulations 1999
1Citation, commencement and effect
2Interpretation
3Policies or contracts issued or made before 17th March 1998 which are the subject of special exclusions from being personal portfolio bonds
4Definition of personal portfolio bond (applying to all policies or contracts whenever issued or made)
5Personal portfolio bonds—computation of gain
6Application of Chapter II of Part XIII of the Taxes Act
1999 No. 1029
INCOME TAX

The Personal Portfolio Bonds (Tax) Regulations 1999

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 553C of the Income and Corporation Taxes Act 19881, hereby make the following Regulations: