SCHEDULES

SCHEDULE 8 U.K.Minor and consequential amendments

Part 7 U.K.Alternative finance arrangements

Taxation of Chargeable Gains Act 1992 (c. 12) U.K.

198 U.K.TCGA 1992 is amended as follows.

199 U.K.In section 99(2) (application of Act to unit trust schemes) for “section 99A” substitute “ sections 99A and 151W(a) ”.

200 U.K.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.”

201 U.K.Omit section 151F (treatment of alternative finance arrangements).

202 U.K.In the Table in section 288(8) (interpretation), in the entry for “unit trust scheme” and “unit holder”, for “and 99A” substitute “ , 99A and 151W(a) ”.