Section 18 | Managing the investments of a company with investment business

(1)For the purposes of this Part, managing the investments of a company with investment business consists of pursuing those purposes expenditure on which would be treated as expenses of management within section 1219 of CTA 2009.^F1

(2)In this Part “company with investment business” has the meaning given by section 1218B of CTA 2009.^F2