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Section 117: Definition of "investment trust".

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part III: Income Tax, Corporation Tax and Capital Gains Tax — chapter IV: Capital Gains

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The repeal by the Finance (No. 2) Act 1987 of section 93 of the Finance Act 1972 shall be treated as not having extended to subsection (6) of that section (amendment of definition of "investment trust" in section 359 of the Taxes Act 1970).

For section 266(4) of the M3Companies Act 1985 there shall be substituted—

... subsection (2) above shall have effect for companies' accounting periods ending on or before that date.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.