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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 1
- Part 2
- Paragraph 710
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Finance Act 2009 (c. 10)
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710In section 45(6) (power to enable dividends of investment trusts to be taxed as interest)—
(a)in the definition of “company” for “section 842 of ICTA” substitute “Chapter 4 of Part 24 of CTA 2010 (see section 1165(1) of that Act)”,
(b)in the definition of “investment trust” for “section 842(1) of ICTA” substitute “section 1158 of CTA 2010”, and
(c)in paragraph (a) of the definition of “prospective investment trust” for “section 842 of ICTA (investment trusts)” substitute “section 1158 of CTA 2010 (meaning of “investment trust”)”.
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