Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 61 U.K. Alternative finance investment bonds

Part 2 U.K. Issue, transfer and redemption of rights under arrangements

Issue, transfer and redemption of rights under bond not be treated as chargeable transaction U.K.

[F1 2 U.K. Section 564S of ITA 2007 (treatment of bond-holder and bond-issuer) applies for the purposes of any enactment about stamp duty land tax as it applies for the purposes of the Income Tax Acts.]

Textual Amendments

F1 Sch. 61 para. 2 substituted (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. 8 para. 229(3) (with Sch. 9 paras. 1-9, 22)