Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 20 U.K. Taxation of hybrid capital instruments

PART 2 U.K. Corporation tax, income tax and capital gains tax

Commencement for purposes of income tax and CGT U.K.

18 U.K. In so far as it relates to the definition of “corporate bond” in section 117(1) of TCGA 1992, the amendment made by paragraph 6 has effect in relation to disposals made on or after 1 January 2019.