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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Personal portfolio bonds

  • Section 515 Requirement for annual calculations in relation to personal portfolio bonds 9
  • Section 516 Meaning of “personal portfolio bond”
  • Section 517 Policies and contracts which are not personal portfolio bonds
  • Section 518 The index categories
  • Section 519 The index selection conditions
  • Section 520 The property categories
  • Section 521 The property selection conditions
  • Section 522 Method for making annual calculations under section 515
  • Section 523 The total amount of personal portfolio bond excesses
  • Section 524 The total amount of part surrender gains
  • Section 525 Chargeable events where annual calculations show gains
  • Section 526 Power to make regulations about personal portfolio bonds
  1. Chapter 9 Gains from contracts for life insurance etc.
  2. Crossheading Personal portfolio bonds

Crossheading Personal portfolio bonds

From legislation.gov.uk

Contents

  1. Section 515 Requirement for annual calculations in relation to personal portfolio bonds 9
  2. Section 516 Meaning of “personal portfolio bond”
  3. Section 517 Policies and contracts which are not personal portfolio bonds
  4. Section 518 The index categories
  5. Section 519 The index selection conditions
  6. Section 520 The property categories
  7. Section 521 The property selection conditions
  8. Section 522 Method for making annual calculations under section 515
  9. Section 523 The total amount of personal portfolio bond excesses
  10. Section 524 The total amount of part surrender gains
  11. Section 525 Chargeable events where annual calculations show gains
  12. Section 526 Power to make regulations about personal portfolio bonds
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