Part 7 Savings and investment income: gains from contracts for life insurance etc. (personal portfolio bonds)
- Pre-17th March 1998 contract or policy: conditions to be met for contract or policy not to be a personal portfolio bond
- The date condition
- The non-variation condition
- The first selection condition
- The second selection condition
- Policy holders becoming UK resident after 17th March 1998
- Policy holders becoming permanently UK resident after 17th March 1998
- Meaning of “permitted index”
- Meaning of “permitted property”
- Other definitions