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Legislation

Income Tax Act 2007

Crossheading Special rules for investment bond arrangements

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Section 564R Treatment of discount
Section 564S Treatment of bond-holder and bond-issuer
Section 564T Treatment as securities
Section 564U Arrangements not unit trust scheme or offshore fund

Part 10A Alternative finance arrangements
Crossheading Special rules for investment bond arrangements

Crossheading Special rules for investment bond arrangements

From legislation.gov.uk

Contents

Section 564R Treatment of discount
Section 564S Treatment of bond-holder and bond-issuer
Section 564T Treatment as securities
Section 564U Arrangements not unit trust scheme or offshore fund