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IPTM7700 | Personal portfolio bonds: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents28 entries

  1. IPTM7705Personal portfolio bonds (PPB): introduction
  2. IPTM7710Personal portfolio bonds (PPB): scope and outline of the PPB legislation
  3. IPTM7715Personal portfolio bonds (PPB): ability to select property: meaning: ITTOIA05/S516(4)
  4. IPTM7720Personal portfolio bonds (PPB): ability to select property: selection of property by insurers but level of risk selected by policyholder
  5. IPTM7725Personal portfolio bonds (PPB): ability to select property: broker bonds and investment advisers: circumstances where policy is not a PPB
  6. IPTM7730Personal portfolio bonds (PPB): ability to select property: broker bonds and investment advisers: circumstances where policy may be a PPB
  7. IPTM7735Personal portfolio bonds (PPB): permitted property and indices: introduction: ITTOIA05/S518 and S520
  8. IPTM7740Personal portfolio bonds (PPB): permitted property: internal linked funds: ITTOIA05/S520
  9. IPTM7745Personal portfolio bonds (PPB): permitted property: collective investment schemes: ITTOIA05/S520
  10. IPTM7750Personal portfolio bonds (PPB): permitted property: investment trust companies ITTOIA05/S520
  11. IPTM7755Personal portfolio bonds (PPB): permitted property: cash: definition
  12. IPTM7760Personal portfolio bonds (PPB): permitted property: cash: held for speculative purposes
  13. IPTM7765Personal portfolio bonds (PPB): permitted property: cash: insurers' internal currency accounts
  14. IPTM7770Personal portfolio bonds (PPB): permitted property: life policies, life annuity contracts and capital redemption policies
  15. IPTM7775Personal portfolio bonds (PPB): permitted indices: ITTOIA05/S518
  16. IPTM7780Personal portfolio bonds (PPB): selection rules: availability for selection: ITTOIA05/S519 and S521
  17. IPTM7785Personal portfolio bonds (PPB): selection rules: class of policyholders: ITTOIA05/S519 and S521
  18. IPTM7790Personal portfolio bonds (PPB): selection rules: example
  19. IPTM7793Personal portfolio bonds (PPB): non-resident policyholder becomes UK resident
  20. IPTM7795Personal portfolio bonds (PPB): policies made before 17 March 1998: general rules
  21. IPTM7800Personal portfolio bonds (PPB): policies made before 17 March 1998: selection of shares and securities listed on a recognised stock exchange
  22. IPTM7805Personal portfolio bonds (PPB): policies made before 17 March 1998: selection of shares and securities listed on AIM or USM
  23. IPTM7810Personal portfolio bonds (PPB): policies made before 17 March 1998: transitional period: policyholder resident in UK on 17 March 1998
  24. IPTM7815Personal portfolio bonds (PPB): policies made before 17 March 1998: transitional period: policyholder returns to UK after 17 March 1998
  25. IPTM7820Personal portfolio bonds (PPB): policies made before 17 March 1998: transitional period: position where policy is not varied before the time limit
  26. IPTM7825Personal portfolio bonds (PPB): variations and substitutions
  27. IPTM7830Personal portfolio bonds (PPB): computation of PPB gain and person taxable: ITTOIA05/S522
  28. IPTM7835Personal portfolio bonds (PPB): requirements for insurers to report PPB gains