Part 2 Plant and machinery allowances
Chapter 2 Qualifying activities
18.Managing the investments of a company with investment business
(1)
For the purposes of this Part, managing the investments of a company with investment business consists of pursuing those purposes expenditure on which would be treated as expenses of management within F1section 1219 of CTA 2009.
(2)
In this Part “company with investment business” has the meaning given by F2section 1218B of CTA 2009.