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Part 7 Savings and investment income: gains from contracts for life insurance etc. (personal portfolio bonds)

  1. Pre-17th March 1998 contract or policy: conditions to be met for contract or policy not to be a personal portfolio bond
  2. The date condition
  3. The non-variation condition
  4. The first selection condition
  5. The second selection condition
  6. Policy holders becoming UK resident after 17th March 1998
  7. Policy holders becoming permanently UK resident after 17th March 1998
  8. Meaning of “permitted index”
  9. Meaning of “permitted property”
  10. Other definitions