18.Managing the investments of a company with investment businessU.K.
This
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(1) For the purposes of this Part, managing the investments of a company with investment business consists of pursuing those purposes expenditure on which would be treated as expenses of management within [F1section 1219 of CTA 2009].
(2) In this Part “company with investment business” has the meaning given by [F2section 1218 of CTA 2009].
Textual Amendments
F1Words in s. 18(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 479(2) (with Sch. 2 Pts. 1, 2)
F2Words in s. 18(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 479(3) (with Sch. 2 Pts. 1, 2)