Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 61 U.K. Alternative finance investment bonds

Part 4 U.K. Supplementary

Consequential amendments of FA 2005 U.K.

27 (1) Section 48B of FA 2005 (alternative finance investment bond: effects) is amended as follows. U.K.

(2) In subsections (2) and (3), for “any tax other than the Corporation Tax Acts” substitute “ income tax or capital gains tax ”.

(3) After subsection (8) insert—

“(9) Schedule 61 to the Finance Act 2009 makes—

(a) further provision about the treatment for the purposes of TCGA 1992 of arrangements falling within section 48A, and

(b) provision about their treatment for the purposes of stamp duty land tax and capital allowances.”