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The Personal Portfolio Bonds (Tax) (Amendment) Regulations 2001
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- 2001 No. 2724
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Personal Portfolio Bonds (Tax) Regulations 1999 (S.I. 1999/1029).
Regulation 1 provides for the citation and commencement of these Regulations, and regulation 2 introduces the amendments.
Regulation 3 amends regulation 5 of the 1999 Regulations to reflect changes made to the taxation of personal portfolio bonds by Schedule 28 to the Finance Act 2001 (c. 9).
Regulation 4 makes consequential amendments to regulation 6 of the 1999 Regulations.
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