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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- SCHEDULE 7ZA
- PART 2
- Meaning of “investing company”
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Changes over time for: Cross Heading: Meaning of “investing company”
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- 15/09/2016- Amendment
- 15/09/2016
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Taxation of Chargeable Gains Act 1992, Cross Heading: Meaning of “investing company” is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1Meaning of “investing company”U.K.
Textual Amendments
F1Sch. 7ZA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 5
4(1)For the purposes of this Part, a company is an “investing company” in relation to P and a joint venture company if it meets conditions 1 and 2.U.K.
(2)Condition 1 is that—
(a)the company is company A (see paragraph 3), or
(b)P directly owns some portion of the ordinary share capital of the company.
(3)Condition 2 is that the company owns some portion of the ordinary share capital of the joint venture company (whether it is owned directly, indirectly, or partly directly and partly indirectly).
(4)In sub-paragraph (3) the reference to a company owning share capital indirectly is to be read in accordance with section 1155 of CTA 2010.]
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