F1Part 10AAlternative finance arrangements
Annotations:
Amendments (Textual)
F2Special rules for investment bond arrangements
Annotations:
Amendments (Textual)
F2
S. 564R and cross-heading 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. 19 (with Sch. 9 paras. 1-9, 22)
C1564UF3Arrangements not unit trust scheme or offshore fund
Investment bond arrangements are not—
a
a unit trust scheme for the purposes of section 1007 of this Act, or
b
an offshore fund for the purposes of section 354 of TIOPA 2010 so far as relating to income tax.
Pt. 10A 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. 2 (with Sch. 9 paras. 1-9, 22)