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Corporation Tax Act 2009

Crossheading The qualifying investments test

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Section 493 The qualifying investments test
Section 494 Meaning of “qualifying investments”
Section 495 Qualifying holdings
Section 496 Meaning of “hedging relationship”

Chapter 3 OEICs, unit trusts and offshore funds
Crossheading The qualifying investments test

Crossheading The qualifying investments test

From legislation.gov.uk

Contents

Section 493 The qualifying investments test
Section 494 Meaning of “qualifying investments”
Section 495 Qualifying holdings
Section 496 Meaning of “hedging relationship”