Part 24Corporation Tax Acts definitions etc
Chapter 4Investment trusts
1165Other interpretation
1
In this Chapter “company” has the meaning given by section 1121 and is to be read in accordance with F2sections 99 and 103A of TCGA 1992 (application of that Act to unit trust schemes and to certain offshore funds).
2
In this Chapter “scheme of reconstruction” has the same meaning as in section 136 of TCGA 1992.
3
In this Chapter “shares” includes stock and is to be read in accordance with F1sections 99 and 103A of TCGA 1992.