Modifications etc. (not altering text)
C1Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
In this Part “excluded body” means—
an authorised unit trust,
an investment trust,
an open-ended investment company, or
a venture capital trust.