Qualifying activities
This section has no associated Explanatory Memorandum
52.—(1) Section 15 of the Capital Allowance Act 2001(1) is amended as follows.
(2) In subsection (1) (which specifies activities which are qualifying activities for the purposes of Part 1 of that Act) for paragraph (g) (management of investment company) substitute—
“(g) managing the investments of a company with investment business,”.
(1)