POLICYWithdrawnPolicy paper · gov.uk

The Personal Portfolio Bonds (Amendment of Property Categories in Section 520 of the Income Tax (Trading and Other Income) Act 2005) Regulations 2017

This draft legislation amends the categories of property in the table in section 520(2) of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) in relation to personal portfolio bonds.

Last fetched 04 May 2026 · gov.uk

Documents

The Personal Portfolio Bonds (Amendment of Property Categories in Section 520 of the Income Tax (Trading and Other Income) Act 2005) Regulations 2017application/pdf