Investment bond arrangements are not—
a unit trust scheme for the purposes of this Act, or
an offshore fund for the purposes of section 354 of TIOPA 2010 so far as relating to capital gains tax.
Section 151W: Investment bond arrangements not unit trust scheme or offshore fund
Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part IV: Shares, securities, options etc. — Chapter 4: Alternative finance arrangements
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