Statute
Section 488 — Corporation Tax Act 2009: Meaning of “open-ended investment company” etc
Text of the provision Official document
Meaning of “open-ended investment company” etc 488 1 Sections 613 and 615(3) of CTA 2010 (meaning of “open-ended investment company” and “company” and application to parts of umbrella companies) apply for the purposes of this Chapter as they apply for the purposes of Chapter 2 of Part 13 of that Act .
2 In this Chapter “ umbrella company ” has the meaning given by section 615 of CTA 2010 .
Official source: legislation.gov.uk
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