The Personal Portfolio Bonds (Tax) (Amendment) Regulations 2002
These Regulations amend the Personal Portfolio Bonds (Tax) Regulations 1999 (S.I. 1999/1029) in consequence of the restructuring of section 552 of the Income and Corporation Taxes Act 1988 (c. 1) by paragraph 18 of Schedule 28 to the Finance Act 2001 (c. 9). The material contained in section 552 as originally enacted has been split into two sections, a substituted section 552 and a new section 552ZA.