Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2009

Crossheading Other general definitions

  • Section 702 “Tax-adjusted carrying value”
  • Section 703 “Chargeable asset”
  • Section 704 “Creditor relationship” and “debtor relationship”
  • Section 705 Expressions relating to exchange gains and losses
  • Section 706 “Excluded body”
  • Section 707 “Hedging relationship”
  • Section 708 “Plain vanilla contract”
  • Section 709 “Securities house”
  • Section 710 Other definitions
  1. Other general definitions
  2. “Excluded body”

Section 706 | “Excluded body”

From legislation.gov.uk

In this Part “excluded body” means—

an authorised unit trust,

an investment trust,

an open-ended investment company, or

a venture capital trust.

PreviousNext
PrivacyTerms