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

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 12 U.K. Amendments for purposes connected with other tax law rewrite Acts

Corporation Tax Act 2009 (c. 4) U.K.

312 U.K. 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.”