# Taxation of Chargeable Gains Act 1992, Section 151W: Investment bond 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 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/1992/12/section/151W (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151W
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.