Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 3: Corporation tax: general
In section 1158(2) of CTA 2010 (condition A for a company to be an "investment trust"), for "the business of the company consists of" substitute ." all, or substantially all, of the business of the company is "
The amendment made by this section has effect in relation to accounting periods beginning on or after 1 January 2012.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
