Statute
Section 151W — Taxation of Chargeable Gains Act 1992: Investment bond arrangements not unit trust scheme or offshore fund
Text of the provision Official document
Investment bond arrangements not unit trust scheme or offshore fund 151W Investment bond arrangements are not—
a a unit trust scheme for the purposes of this Act, or b an offshore fund for the purposes of section 354 of TIOPA 2010 so far as relating to capital gains tax.
Official source: legislation.gov.uk
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