130[F1Meaning of “investment company” in Part 4]U.K.
M1In this Part of this Act [F2—
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
“investment company”, means any company whose business consists wholly or mainly in the making of investments and the principal part of whose income is derived therefrom, but includes any savings bank or other bank for savings except any which, for the purposes of the M2Trustee Savings Bank Act 1985, is a successor or a further successor to a trustee savings bank.
Textual Amendments
F1S. 130 title substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 94(3) (with Sch. 2 Pts. 1, 2)
F2S. 130: definition of "company with investment business" inserted (with effect in accordance with ss. 38(5), 42, 43 of the amending Act) by Finance Act 2004 (c. 12), s. 38(3)
F3S. 130: definition of "company with investment business" repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 94(2), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Marginal Citations
M1Source—1970 s.304(5); 1980 Sch.11