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Corporation Tax Act 2009
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519Investment bond arrangements: other provisions
This section has no associated Explanatory Notes
(1)A bond-issuer is not a securitisation company for the purposes of section 83 of FA 2005 (application of accounting standards to securitisation companies) unless it is one as a result of arrangements which are not investment bond arrangements.
(2)For the purposes of section 417 of ICTA (close companies)—
(a)a bond-holder is a loan creditor in respect of the bond-issuer, and
(b)investment bond arrangements must be ignored in the application of section 417(1)(d) of that Act.
(3)For the purposes of Schedule 18 to ICTA (group relief)—
(a)a bond-holder is a loan creditor in respect of the bond-issuer, and
(b)paragraph 1(5)(b) of that Schedule must be ignored in determining whether a person is an equity holder as a result of investment bond arrangements.
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