InterpretationE+W
2E+WIn this Schedule—
“"alternative finance investment bond”” (“"bond buddsoddi cyllid arall”") means arrangements to which section 564G of the Income Tax Act 2007 (c. 3) (investment bond arrangements) applies;
“"arrangements”” (“"trefniadau”") includes any agreement, understanding, scheme, transaction or series of any of those things (whether or not legally enforceable);
“"bond assets”” (“"asedau bond”"), “"bond-holder”” (“"deiliad bond”"), “"bond-issuer”” (“"dyroddwr bond”") and “"capital”” (“"cyflafaf”") have the meaning given by section 564G of the Income Tax Act 2007 (c. 3);
“"prescribed”” (“"rhagnodedig”") means prescribed in regulations made by the Welsh Ministers;
“"qualifying interest”” (“"buddiant cymwys”") means a major interest in land other than a lease for a term of 21 years or less.
Commencement Information
I1Sch. 11 para. 2 in force at 18.10.2017 by S.I. 2017/953, art. 2(e)(i)