Corporation Tax Act 2009

[F11218B]Overview of PartU.K.

This section has no associated Explanatory Notes

(1)In this Part “company with investment business” means a company whose business consists wholly or partly of making investments.

(2)But a credit union is not a company with investment business for the purposes of this Part.

(3)References in this Part to a company's investment business are to be construed in accordance with section 1219(2). But this subsection does not affect the interpretation of the expression “company with investment business”.

Textual Amendments

F1S. 1218 renumbered as s. 1218B (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(1)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)