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Corporation Tax Act 2010
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Changes over time for: Paragraph 498
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Corporation Tax Act 2010, Paragraph 498 is up to date with all changes known to be in force on or before 12 February 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.
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498(1)Amend section 151 (interpretation of Chapter) as follows.U.K.
(2)In subsection (1) for the definition of “investment company” substitute—
““investment company” means a company—
(a)whose business consists wholly or mainly in the making of investments, and
(b)which derives the principal part of its income from the making of investments,
but does not include the holding company of a trading group,”.
(3)In subsection (4) for “that definition” substitute “ the definition of shares in subsection (1) ”.
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