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Contents

Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Special rules for investment bond arrangements

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Section 151T Investment bond arrangements are qualifying corporate bonds
Section 151U Treatment of bond-holder and bond-issuer
Section 151V Treatment as securities
Section 151W Investment bond arrangements not unit trust scheme or offshore fund

Chapter 4 Alternative finance arrangements
Crossheading Special rules for investment bond arrangements

Crossheading Special rules for investment bond arrangements

From legislation.gov.uk

Contents

Section 151T Investment bond arrangements are qualifying corporate bonds
Section 151U Treatment of bond-holder and bond-issuer
Section 151V Treatment as securities
Section 151W Investment bond arrangements not unit trust scheme or offshore fund