# Finance Act 2009, Paragraph 2


Section 564S of ITA 2007 (treatment of bond-holder and bond-issuer) applies for the purposes of any enactment about stamp duty land tax as it applies for the purposes of the Income Tax Acts.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-61/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.