Point in time view as at 07/04/2005.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Pre-17th March 1998 contract or policy: conditions to be met for contract or policy not to be a personal portfolio bond.
119U.K.For the purposes of Chapter 9 of Part 4, a policy or contract is not a personal portfolio bond if—
(a)it meets the date condition (see paragraph 120),
(b)it meets the non-variation condition (see paragraph 121), and
(c)it meets either the first selection condition (see paragraph 122) or the second selection condition (see paragraph 123).
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