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Legislation
Corporation Tax Act 2010

Chapter 4 Investment trusts

  • Section 1158 Meaning of “investment trust”
  • Section 1159 Approval
  • Section 1160 Calculation of income
  • Section 1161 The income retention condition: exceptions
  • Section 1162 The 15% holding limit: exceptions
  • Section 1163 Basic meaning of “holding in a company”
  • Section 1164 More about the meaning of “holding in a company”
  • Section 1165 Other interpretation
  1. Part 24 Corporation Tax Acts definitions etc
  2. Chapter 4 Investment trusts

Chapter 4 Investment trusts

From legislation.gov.uk

Contents

  1. Section 1158 Meaning of “investment trust”
  2. Section 1159 Approval
  3. Section 1160 Calculation of income
  4. Section 1161 The income retention condition: exceptions
  5. Section 1162 The 15% holding limit: exceptions
  6. Section 1163 Basic meaning of “holding in a company”
  7. Section 1164 More about the meaning of “holding in a company”
  8. Section 1165 Other interpretation
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