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Capital Allowances Act 2001
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[F1270CDCompanies with investment businessU.K.
This section has no associated Explanatory Notes
(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 section 1219 of CTA 2009.
(2)In this Part “company with investment business” has the same meaning as in Part 16 of CTA 2009 (see section 1218B of that Act).]
Textual Amendments
F1Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2
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