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Corporation Tax Act 2009
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Changes over time for: Section 518
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Corporation Tax Act 2009, Section 518 is up to date with all changes known to be in force on or before 21 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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518Investment bond arrangements: treatment as securitiesU.K.
This section has no associated Explanatory Notes
(1)Investment bond arrangements are securities for the purposes of the Corporation Tax Acts.
(2)For those purposes—
(a)a reference in an enactment to redemption is to be taken as a reference to making the redemption payment, F1...
(b)a reference in an enactment to interest is to be taken as a reference to alternative finance return[F2, and
(c)the bond-issuer is to be treated for the purposes of [F3Chapter 4 of Part 13 of CTA 2010 (securitisation companies)] as being party as debtor to a capital market arrangement.]
(3)In subsection (2) “the redemption payment” has the same meaning as in section 507 (see subsection (1)(d)(ii) of that section).
Textual Amendments
F1Word in s. 518(2)(a) omitted (1.4.2009 retrospective) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(4)(a)
F2S. 518(2)(c) and word inserted (1.4.2009 retrospective) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(4)(b)
F3Words in s. 518(2)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 631 (with Sch. 2)
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