Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 2 U.K. Alternative finance arrangements

Part 2 U.K. New Chapter 4 of Part 4 of TCGA 1992

43 U.K. After section 151V insert—

“151W Investment 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.”