C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 2Deduction by deposit-takers and building societies
Other investments which are not relevant investments
867Lloyd's premium trust funds
1
An investment is not a relevant investment if it forms part of a premium trust fund of an underwriting or former underwriting member of Lloyd's.
2
In this section “premium trust fund” has the meaning given in section 184 of FA 1993.
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)