# Income Tax Act 2007, Section 564U: Arrangements not unit trust scheme or offshore fund

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

Investment bond arrangements are not—
(a) a unit trust scheme for the purposes of section 1007 of this Act, or
(b) an offshore fund for the purposes of section 354 of TIOPA 2010 so far as relating to income tax.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/564U (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-564U
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.