Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 61 U.K. Alternative finance investment bonds

Part 4 U.K. Supplementary

Consequential amendments of FA 2003 U.K.

24 U.K. FA 2003 is amended as follows.

25 U.K. After section 73B insert—

“73C Alternative finance investment bonds

Schedule 61 to the Finance Act 2009 makes provision for relief from charge in the case of arrangements falling within section 48A of the Finance Act 2005 (alternative finance investment bonds).”

26 U.K. In section 86 (payment of tax), after subsection (5) insert—

“(5A) The above provisions are also subject to paragraph 7 of Schedule 61 to the Finance Act 2009 (payment of tax where land ceases to qualify for relief in respect of alternative finance investment bonds).”