The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 No. 1388

PART 2 U.K. AMENDMENTS TO PRIMARY LEGISLATION

Amendment to the Corporation Tax Act 2010 U.K.

5.  In section 1121 of the Corporation Tax Act 2010 M1 (“company”), in subsection (1), after “does not include a partnership,” insert “ a co-ownership scheme (as defined by section 235A of the Financial Services and Markets Act 2000), ”.

Marginal Citations

M1 2010 c. 4.