Part 6Relationships treated as loan relationships etc
Chapter 3OEICs, unit trusts and offshore funds
Introduction
488Meaning of “open-ended investment company” etc
(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.