Part 1 Introductory
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 61 Alternative Finance Investment Bonds

Section 123

Part 1 Introductory

Interpretation

1

(1)     In this Schedule—

“alternative finance investment bond†means arrangements [to which section 564G of ITA 2007 or section 151N of TCGA 1992 (investment bond arrangements) applies];

“bond assetsâ€, “bond-holderâ€, “bond-issuer†and “capital†have the meaning given by that section;

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