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.
Documents
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.
Published 4 December 2017
Last updated 6 December 2017 + show all updates
Last updated 6 December 2017 + show all updates
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This measure will have effect for all policies from 1 January 2018.
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First published.