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Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010 Sch 8 para 200

Sch 8 para 200

In section 117 (meaning of “qualifying corporate bond”) for subsection (6D) substitute— (6D) Section 151T provides for arrangements to which section 151N (alternative finance arrangements: investment bond arrangements) applies also to be a corporate bond for the purposes of this section.

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