IPTM3670 - Personal portfolio bonds: chargeable event

If the calculation at IPTM3650 shows a gain for an ‘insurance year’, it is treated as arising at the end of the ‘insurance year’ on the occurrence of a chargeable event at that time, called a ‘personal portfolio bond event’.

| Further reference and feedback | IPTM1013 | |——————————–|——————————————————————————————————|