Section 123: Alternative finance investment bonds

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Finance Act 2009
- Section 122: Inheritance tax: agricultural property and woodlands relief for EEA land
- Section 124: Mutual societies: tax consequences of transfers of business etc

Part 8: Miscellaneous

Schedule 61 contains provision about the taxation of chargeable gains, stamp duty land tax and capital allowances for and in connection with arrangements to which section 564G of ITA 2007 or section 151N of TCGA 1992 (investment bond arrangements) applies.

About this text

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.