[151U Treatment of bond-holder and bond-issuer]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[151U  Treatment of bond-holder and bond-issuer]

[(1)     This section applies for the purposes of this Act and any other enactment about capital gains tax and irrespective of the position for other purposes.

(2)     The bond-holder under investment bond arrangements

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