Finance Act 2005 (c. 7)
This section has no associated Explanatory Notes
651In section 48B (alternative finance arrangements: alternative finance investment bond: effects)—
(a)in subsections (2) and (3) after “any tax” insert “other than the Corporation Tax Acts”,
(b)in subsection (4) after “section 48A”, in both places where it occurs, insert “of this Act or section 507 of CTA 2009”, and
(c)in subsection (5)—
(i)after “section 48A” insert “of this Act or section 507 of CTA 2009”,
(ii)after paragraph (b) insert “or”, and
(iii)omit paragraph (d) and the “or” immediately before it.