Part 7 Alternative Finance Arrangements
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 7 Alternative Finance Arrangements

Finance Act 1986 (c 41)

194

FA 1986 is amended as follows.

195

In section 78(7)(d) (loan capital)—

(a)     for “which fall within section 48A of the Finance Act 2005†substitute “to which section 564G of the Income Tax Act 2007â€, and

(b)     after “bonds)†insert “appliesâ€.

196

In section 79 (loan capital: new provisions)—

(a)     in subsection (6), as it has effect by virtue of subsection (8A)(a) of that section, for “section 48A(1) of the Finance Act 2005â€, in both places, substitute “section 564G(1) of the Income Tax Act 2007â€, and

(b)     in subsection (8A)(b) for “section 48A of the Finance Act 2005†substitute “section 564G of the Income Tax Act 2007â€.

197

In section 99(9A) (interpretation)—

(a)     for “falling within section 48A of the Finance Act 2005†substitute “to which section 564G of the Income Tax Act 2007â€, and

(b)     after “bonds)†insert “appliesâ€.

Taxation of Chargeable Gains Act 1992 (c 12)

198

TCGA 1992 is amended as follows.

199

In section 99(2) (application of Act to unit trust schemes) for “section 99A†substitute “sections 99A and 151W(a)â€.

200

In section 117 (meaning

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