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Section 151V: Treatment as securities

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part IV: Shares, securities, options etc. — Chapter 4: Alternative finance arrangements

Investment bond arrangements are securities for the purposes of this Act and any other enactment about capital gains tax.

For those purposes—

a reference in an enactment to redemption is to be taken as a reference to making the redemption payment, and
a reference in an enactment to interest is to be taken as a reference to alternative finance return.

In subsection (2) "the redemption payment" has the same meaning as in section 151N (see subsection (1)(d)(ii) of that section).

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.