IPTM7700 - Personal portfolio bonds: contents

IPTM7705Personal portfolio bonds: introduction
IPTM7710Scope and outline of the PPB legislation
IPTM7715Ability to select property: meaning
IPTM7720Ability to select property: selection of property by insurers but level of risk selected by policyholder
IPTM7725Ability to select property: broker bonds and investment advisers: circumstances where policy is not a PPB
IPTM7730Ability to select property: broker bonds and investment advisers: circumstances where policy may be a PPB
IPTM7735Permitted property and indices: introduction
IPTM7740Permitted property: internal linked funds
IPTM7745Permitted property: collective investment schemes
IPTM7750Permitted property: investment trust companies
IPTM7755Permitted property: cash: definition
IPTM7760Permitted property: cash: held for speculative purposes
IPTM7765Permitted property: cash: insurers’ internal currency accounts
IPTM7770Permitted property: life policies, life annuity contracts and capital redemption policies
IPTM7775Permitted indices
IPTM7780Selection rules: availability for selection
IPTM7785Selection rules: class of policyholders
IPTM7790Selection rules: example
IPTM7795Policies made before 17 March 1998: general rules
IPTM7800Policies made before 17 March 1998: selection of shares and securities listed on a recognised stock exchange
IPTM7805Policies made before 17 March 1998: selection of shares and securities listed on AIM or USM
IPTM7810Policies made before 17 March 1998: transitional period: policyholder resident in UK on 17 March 1998
IPTM7815Policies made before 17 March 1998: transitional period: policyholder returns to UK after 17 March 1998
IPTM7820Policies made before 17 March 1998: transitional period: position where policy is not varied before the time limit
IPTM7825Variations and substitutions
IPTM7830Computation of PPB gain and person taxable
IPTM7835Requirements for insurers to report PPB gains