# Corporation Tax Act 2009, Section 518: Investment bond arrangements: treatment as securities

Extent: E+W+S+N.I.

(1) Investment bond arrangements are securities for the purposes of the Corporation Tax Acts.
(2) For those purposes—
(a) a reference in an enactment to redemption is to be taken as a reference to making the redemption payment, ...
(b) a reference in an enactment to interest is to be taken as a reference to alternative finance return, and
(c) the bond-issuer is to be treated for the purposes of Chapter 4 of Part 13 of CTA 2010 (securitisation companies) as being party as debtor to a capital market arrangement.
(3) In subsection (2) “the redemption payment” has the same meaning as in section 507 (see subsection (1)(d)(ii) of that section).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/518 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-518
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.