Statute
Section 1218B — Corporation Tax Act 2009: Overview of Part
Text of the provision Official document
Overview of Part 1218B 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”.
Official source: legislation.gov.uk
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