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Contents

Legislation
Corporation Tax Act 2009

Chapter 1 Introduction

  • Section 1217 Overview of Part
  • Section 1218 “Company with investment business” and “investment business”
  • Section 1218A Overview of Part
  • Section 1218B Overview of Part
  1. Chapter 1 · Introduction
  2. Overview of Part

Section 1218B | Overview of Part

From legislation.gov.uk

(1)In this Part “company with investment business” means a company whose business consists wholly or partly of making investments.

(2)But a credit union is not a company with investment business for the purposes of this Part.

(3)References in this Part to a company's investment business are to be construed in accordance with section 1219(2). But this subsection does not affect the interpretation of the expression “company with investment business”.

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