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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

Taxation of Chargeable Gains Act 1992
Chapter 4 Alternative finance 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

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