Section 151S — Taxation of Chargeable Gains Act 1992: Other arrangements

Other arrangements 151S 1 In the case of deposit arrangements, amounts paid or credited as mentioned in section 151L(1)(c) by a financial institution under the arrangements (payments to depositor out of profits resulting from use of money) are alternative finance return for the purposes of this Chapter.

2 In the case of profit share agency arrangements, amounts paid or credited by a financial institution in accordance with such an entitlement as is mentioned in section 151M(1)(d) (principal's entitlement to profits under the arrangements) are alternative finance return for the purposes of this Chapter.

3 In the case of investment bond arrangements, the additional payments under the arrangements are alternative finance return for the purposes of this Chapter.

4 In this section “ additional payments ” has the same meaning as in section 151N (see subsection (1)(d)(iii) of that section).