BrowseStatutory InstrumentsSI 2017/1182
SIin_forceSI 2017/1182 · regulation

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

These Regulations amend 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. Categories 3 and 7 are amended and new Categories 8 and 9 are added.

Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
30 Nov 2017
In force
01 Jan 2018