- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
94.—(1) ICTA is modified as follows.
(2) In section 402 (surrender of relief between members of groups and consortia) after subsection (3) the following subsection is treated as inserted—
“(3AA) For the purposes of this Chapter—
(a)an open-ended investment company cannot be either the surrendering company or the claimant company, and
(b)an authorised unit trust shall not be regarded as a company.”.
(3) In section 413 (interpretation of Chapter 4), in subsection (2), the following definitions are treated as inserted at the appropriate places—
““authorised unit trust” has the meaning given by section 468(6);
“open-ended investment company” has the meaning given by section 468A(2);”.
(4) In section 413 after subsection (3) the following subsection is treated as inserted—
“(3A) For the purposes of paragraph (a) of subsection (3) above an open-ended investment company cannot be the third company mentioned in that paragraph.”.
(5) In section 832 (interpretation of the Tax Acts) after subsection (2) he following subsection is treated as insert—
“(2A) The definition of “ordinary share capital” does not include the issued share capital of an open-ended investment company.”.
(6) In section 834 (interpretation of the Corporation Tax Acts), in subsection (3), the words “except in so far as regulations made under section 17(3) of the Finance (No. 2) Act 2005 make other provision for dividends treated as paid by virtue of those Regulations” are treated as substituted for the words from “except in so far as” to the end.
(7) In Schedule 20 (charities: qualifying investments and loans) after paragraph 6 the following paragraph is treated as inserted—
“6A. Shares in an open-ended investment company.”.
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