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Corporation Tax Act 2009

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Changes over time for: Section 488

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Version Superseded: 01/04/2010

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Point in time view as at 01/09/2009. This version of this provision has been superseded. Help about Status

Changes to legislation:

Corporation Tax Act 2009, Section 488 is up to date with all changes known to be in force on or before 17 January 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. Help about Changes to Legislation

488Meaning of “open-ended investment company” etcU.K.
This section has no associated Explanatory Notes

(1)Section 468A(2) and (3) of ICTA (meaning of “open-ended investment company” and “company” and application to parts of umbrella companies) apply for the purposes of this Chapter as they apply for the purposes of section 468A of that Act.

(2)In this Chapter “umbrella company” has the meaning given by section 468A(4) of ICTA.

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