SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 7Alternative finance arrangements

Taxation of Chargeable Gains Act 1992 (c. 12)

200

In section 117 (meaning of “qualifying corporate bond”) for subsection (6D) substitute—

6D

Section 151T provides for arrangements to which section 151N (alternative finance arrangements: investment bond arrangements) applies also to be a corporate bond for the purposes of this section.