Corporation Tax Act 2009

488Meaning of “open-ended investment company” etc
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.