# Taxation (International and Other Provisions) Act 2010, Paragraph 43


After section 151V insert—
“Investment bond arrangements not unit trust scheme or offshore fund
151W Investment bond arrangements are not—
(a) a unit trust scheme for the purposes of this Act, or
(b) an offshore fund for the purposes of section 354 of TIOPA 2010 so far as relating to capital gains tax.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/43 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-2/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.