Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 564S
Treatment of bond-holder and bond-issuer
Section 564S clarifies the tax treatment of bond-holders and bond-issuers under alternative finance investment bond arrangements, ensuring that each party's rights, obligations and tax position are clearly defined.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.