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Contents

Legislation

Corporation Tax Act 2010

Chapter 4 Investment trusts

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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

Chapter 4 · Investment trusts
The income retention condition: exceptions

Section 1161 | The income retention condition: exceptions

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed