Finance Act 2008 · 2008 c. 9View on legislation.gov.uk
Part 7: Administration — Chapter 5: Payment and enforcement
Section 939 of ITA 2007 (duty to retain bonds where issue treated as payment of interest) is amended as follows.
After subsection (4) insert—
Omit subsection (5).
In ITA 2007, after section 940 insert—
The amendments made by this section have effect in relation to funding bonds issued on or after 12 March 2008.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
