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Finance Act 2004
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Version Superseded: 01/04/2009
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1(1)Section 76B of the Taxes Act 1988 is amended as follows.U.K.
(2)In subsection (1) (certain sums paid by an investment company to be treated as expenses of management) for “an investment company” substitute “ a company with investment business ”.
(3)In subsection (2) (repayment to investment company to be charged under Case VI of Schedule D)—
(a)at the beginning, insert “ For the purposes of corporation tax, ”, and
(b)for “an investment company” substitute “ a company with investment business ”.
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