{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-475",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-475.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/475",
  "kind": "section",
  "number": "475",
  "heading": "Special rules: personal portfolio bonds",
  "text": "(1) In the application of this Chapter to personal portfolio bonds, certain special rules apply.\n(2) See, in particular—\nsection 515 (requirement for annual calculations in relation to personal portfolio bonds), and\nsections 522 to 525 (method for making calculations and chargeable events where calculations show gains).\n(3) For the meaning of “personal portfolio bond” see section 516.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/475",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}