Section 488 | Meaning of “open-ended investment company” etc

(1)Sections 613 and 615(3) of CTA 2010 (meaning of “open-ended investment company” and “company” and application to parts of umbrella companies) apply for the purposes of this Chapter as they apply for the purposes of Chapter 2 of Part 13 of that Act.

(2)In this Chapter “umbrella company” has the meaning given by section 615 of CTA 2010.