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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 204 is up to date with all changes known to be in force on or before 21 November 2024. 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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204Meaning of qualifying investmentU.K.
This section has no associated Explanatory Notes
(1)In this Chapter “qualifying investment” means any of the following—
(a)shares or securities which are listed on a recognised stock exchange or dealt in on a designated market in the United Kingdom,
(b)units in an authorised unit trust,
(c)shares in an open-ended investment company,
(d)an interest in an offshore fund, and
(e)a qualifying interest in land.
(2)In this section—
“offshore fund” has the meaning given by section 355 of TIOPA 2010, and
“open-ended investment company” is to be read in accordance with sections 613 and 615.
(3)In paragraph (a) of subsection (1) “designated” means designated by an order made by the Commissioners for Her Majesty's Revenue and Customs for the purposes of that paragraph.
(4)An order under subsection (3)—
(a)may designate a market by name or by reference to a class or description of market,
(b)may vary or revoke a previous order under that subsection.
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