Article 2 Amendment of the Taxation of Chargeable Gains Act 1992
In section 151T of the Taxation of Chargeable Gains Act 1992f1 (investment bond arrangements are qualifying corporate bonds) after subsection (6) insert—
“(7)Expressions used in this section have the same meaning as in section 151N.”.
Annotations
Footnotes
- f1
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1992 c. 12. Section 151T was inserted by paragraph 40 of Schedule 2 to the Taxation (International and Other Provisions) Act 2010.