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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Special rules for investment bond arrangements

  • 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
  1. Special rules for investment bond arrangements
  2. Investment bond arrangements not unit trust scheme or offshore fund

Section 151W | Investment bond arrangements not unit trust scheme or offshore fund

From legislation.gov.uk

Investment bond arrangements are not—F1

(a)a unit trust scheme for the purposes of this Act, orF1

(b)an offshore fund for the purposes of section 354 of TIOPA 2010 so far as relating to capital gains tax.F1

Notes

  1. F1

    S. 151W inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 43 (with Sch. 9 paras. 1-9, 22)

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