Section 564U Arrangements not unit trust scheme or offshore fundF1C1
United Kingdom
Investment bond arrangements are not—
a unit trust scheme for the purposes of section 1007 of this Act, or
an offshore fund for the purposes of section 354 of TIOPA 2010 so far as relating to income tax.
Annotations
Textual amendments
- F1
S. 564U inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 22 (with Sch. 9 paras. 1-9, 22)
Modifications
- C1
S. 564U(b) modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 9 para. 38 (with Sch. 9 paras. 1-9, 22)
Notes on Part 10A
Textual amendments
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Pt. 10A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 2 (with Sch. 9 paras. 1-9, 22)
Notes on Special rules for investment bond arrangements
Textual amendments
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S. 564R and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 19 (with Sch. 9 paras. 1-9, 22)