Amendment of the Taxation of Chargeable Gains Act 1992
This section has no associated Explanatory Memorandum
2. In section 151T of the Taxation of Chargeable Gains Act 1992(1) (investment bond arrangements are qualifying corporate bonds) after subsection (6) insert—
“(7) Expressions used in this section have the same meaning as in section 151N.”.
(1)
1992 c. 12. Section 151T was inserted by paragraph 40 of Schedule 2 to the Taxation (International and Other Provisions) Act 2010.