Corporation Tax Act 2010 (c. 4)

Part 13 U.K. Other special types of company etc

Chapter 2 U.K. Authorised investment funds

Open-ended investment companies U.K.

613 Meaning of “open-ended investment company” U.K.

In this Chapter “open-ended investment company” means a company incorporated in the United Kingdom to which section 236 of FISMA 2000 applies.