# Taxation (International and Other Provisions) Act 2010, Paragraph 312


In paragraph 75 of Schedule 2 (transitional provision and savings: investment bond arrangements) at the end insert—
“(5) So far as section 519(2) has effect for income tax or capital gains tax purposes in relation to the disposal after 6 April 2007 of investment bond arrangements (whenever entered into), it is treated as always having had effect.”

---
Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/312 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-312
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.