791.This section ensures that investment bond arrangements are treated as qualifying corporate bonds for the purposes of TCGA. It is based on section 48B(4) of FA 2005.
792.CTA 2009 inserted a reference in section 117(6D) of TCGA to add a reference to section 507 of CTA 2009 alongside the reference to section 48A of FA 2005. Part 7 of Schedule 8 rewrites section 117(6D) of TCGA to conform to the new structure.
Overview Section 151T: Investment bond arrangements are qualifying corporate bonds