24. In regulation 2(1) (interpretation) of the Personal Portfolio Bonds (Tax) Regulations 1999(1), for the definition of “internal linked fund” substitute—
““internal linked fund” has the meaning given by section 11.1 of the Interim Prudential Sourcebook for Insurers made by the Prudential Regulation Authority under the Financial Services and Markets Act 2000;”.
S.I. 1999/1029, amended by S.I. 2001/3629.