Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 7 U.K. Alternative finance arrangements

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

204 U.K. In section 420(1) (meaning of securities etc) for paragraph (h) and the “and” immediately preceding it substitute “and

(h) arrangements to which section 564G of ITA 2007 (alternative finance arrangements: investment bond arrangements) applies.”