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Paragraph 2 I1

In this schedule, “alternative finance investment bond” means arrangements to which section 564G of the Income Tax Act 2007 (c.3) (investment bond arrangements) applies.

Annotations

Commencement

I1

Sch. 8 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2