Explanatory Notes
Income Tax (Trading and Other Income) Act 2005
2005 CHAPTER 5
24 March 2005
Commentary on Sections
Part 4
: Savings and investment income
Chapter 9
: Gains from contracts for life insurance etc.
Section 523
: The total amount of personal portfolio bond excesses
2057.
This section is based on regulation 5 of PPB(T)R.