Policy paper

Personal portfolio bonds: amending the property categories

This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.

• From: HM Revenue & Customs
• Published: 4 December 2017
• Last updated: 6 December 2017
  Show all updates

  1. 6 December 2017

     This measure will have effect for all policies from 1 January 2018.

  2. 4 December 2017

     First published.

Documents

Personal portfolio bonds: amending the property categories

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Details

These regulations amend the legislation that prevents an individual placing personal property in a life insurance policy to avoid a tax charge on income arising from that property.