Statute
Section 73C — Finance Act 2003: Alternative finance investment bonds
Text of the provision Official document
Alternative finance investment bonds 73C Schedule 61 to the Finance Act 2009 makes provision for relief from charge in the case of arrangements to which section 564G of the Income Tax Act 2007 or section 151N of the Taxation of Chargeable Gains Act 1992 (investment bond arrangements) applies .
Official source: legislation.gov.uk
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