SCHEDULES
SCHEDULE 2Alternative finance arrangements
Part 2New Chapter 4 of Part 4 of TCGA 1992
43
After section 151V insert—
151WInvestment bond arrangements not unit trust scheme or offshore fund
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.