SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 7Alternative finance arrangements
Taxation of Chargeable Gains Act 1992 (c. 12)
198
TCGA 1992 is amended as follows.
199
In section 99(2)
(application of Act to unit trust schemes) for “section 99A” substitute “
sections 99A and 151W(a)
”
.
200
In section 117 (meaning of “qualifying corporate bond”) for subsection (6D) substitute—
6D
Section 151T provides for arrangements to which section 151N (alternative finance arrangements: investment bond arrangements) applies also to be a corporate bond for the purposes of this section.
201
Omit section 151F (treatment of alternative finance arrangements).
202
In the Table in section 288(8)
(interpretation), in the entry for “unit trust scheme” and “unit holder”, for “and 99A” substitute “
, 99A and 151W(a)
”
.