IPTM7700 - Personal portfolio bonds: contents

  1. IPTM7705
    Personal portfolio bonds (PPB): introduction
  2. IPTM7710
    Scope and outline of the PPB legislation
  3. IPTM7715
    Ability to select property: meaning: ITTOIA05/S516(4)
  4. IPTM7720
    Ability to select property: selection of property by insurers but level of risk selected by policyholder
  5. IPTM7725
    Ability to select property: broker bonds and investment advisers: circumstances where policy is not a PPB
  6. IPTM7730
    Ability to select property: broker bonds and investment advisers: circumstances where policy may be a PPB
  7. IPTM7735
    Permitted property and indices: introduction: ITTOIA05/S518 and S520
  8. IPTM7740
    Permitted property: internal linked funds: ITTOIA05/S520
  9. IPTM7745
    Permitted property: collective investment schemes: ITTOIA05/S520
  10. IPTM7750
    Permitted property: investment trust companies ITTOIA05/S520
  11. IPTM7755
    Permitted property: cash: definition
  12. IPTM7760
    Permitted property: cash: held for speculative purposes
  13. IPTM7765
    Permitted property: cash: insurers’ internal currency accounts
  14. IPTM7770
    Permitted property: life policies, life annuity contracts and capital redemption policies
  15. IPTM7775
    Permitted indices: ITTOIA05/S518
  16. IPTM7780
    Selection rules: availability for selection: ITTOIA05/S519 and S521
  17. IPTM7785
    Selection rules: class of policyholders: ITTOIA05/S519 and S521
  18. IPTM7790
    Selection rules: example
  19. IPTM7793
    Non-resident policyholder becomes UK resident
  20. IPTM7795
    Policies made before 17 March 1998: general rules
  21. IPTM7800
    Policies made before 17 March 1998: selection of shares and securities listed on a recognised stock exchange
  22. IPTM7805
    Policies made before 17 March 1998: selection of shares and securities listed on AIM or USM
  23. IPTM7810
    Policies made before 17 March 1998: transitional period: policyholder resident in UK on 17 March 1998
  24. IPTM7815
    Policies made before 17 March 1998: transitional period: policyholder returns to UK after 17 March 1998
  25. IPTM7820
    Policies made before 17 March 1998: transitional period: position where policy is not varied before the time limit
  26. IPTM7825
    Variations and substitutions
  27. IPTM7830
    Computation of PPB gain and person taxable: ITTOIA05/S522
  28. IPTM7835
    Requirements for insurers to report PPB gains