Section 475 | Special rules: personal portfolio bonds

(1)In the application of this Chapter to personal portfolio bonds, certain special rules apply.

(2)See, in particular—

section 515 (requirement for annual calculations in relation to personal portfolio bonds), and

sections 522 to 525 (method for making calculations and chargeable events where calculations show gains).

(3)For the meaning of “personal portfolio bond” see section 516.