Personal portfolio bonds
Annual calculations
Generally
Method for making
Legislation/Regulatory –
ITTOIA2005 s. 522
Charge to tax
Legislation/Regulatory –
SI 1999/1029 reg. 6
Chargeable events
Computation of gain
Legislation/Regulatory –
SI 1999/1029 reg. 5
Exclusions
Permitted categories
Commentary –
Tax Reporter ¶343-600
Selection conditions
Commentary –
Tax Reporter ¶343-600
Gains on
Gains on, non-residents
Legislation/Regulatory –
ESC C33
Generally
Commentary –
Quick Overview ¶8815
Index categories
Legislation/Regulatory –
ITTOIA2005 s. 518
HMRC Guidance –
IPTM7735
Index selection conditions
Legislation/Regulatory –
ITTOIA2005 s. 519
Investing in
Commentary –
Golding and Connolly on Advising British Expats 12.2
;
Golding and Connolly on Living and Working Abroad 4.2.5
Let-out from charge
Legislation/Regulatory –
ITTOIA2005 s. 517
Meaning
Offshore
Pre-17 March 1998
Legislation/Regulatory –
SI 1999/1029 reg. 3
Property categories
Legislation/Regulatory –
ITTOIA2005 s. 520
HMRC Guidance –
IPTM7745
Property selection conditions
Legislation/Regulatory –
ITTOIA2005 s. 521
Regulations, power to make
Legislation/Regulatory –
ITTOIA2005 s. 526
Total amount of excesses
Legislation/Regulatory –
ITTOIA2005 s. 523
Total amount of part surrender gains
Legislation/Regulatory –
ITTOIA2005 s. 524