Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 61 U.K. Alternative finance investment bonds

Part 4 U.K. Supplementary

Consequential amendments of FA 2003 U.K.

26 U.K. In section 86 (payment of tax), after subsection (5) insert—

“(5A) The above provisions are also subject to paragraph 7 of Schedule 61 to the Finance Act 2009 (payment of tax where land ceases to qualify for relief in respect of alternative finance investment bonds).”