Part 6Relationships treated as loan relationships etc

Chapter 3OEICs, unit trusts and offshore funds

Introduction

488Meaning of “open-ended investment company” etc

1

F2Sections 613 and 615(3) of CTA 2010 (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 F3Chapter 2 of Part 13 of that Act.

2

In this Chapter “umbrella company” has the meaning given by F1section 615 of CTA 2010.