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