# Capital Allowances Act 2001, Section 18: Managing the investments of a company with investment business

Extent: E+W+S+N.I.

(1) For the purposes of this Part, managing the investments of a company with investment business consists of pursuing those purposes expenditure on which would be treated as expenses of management within section 1219 of CTA 2009.
(2) In this Part “company with investment business” has the meaning given by section 1218B of CTA 2009.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/18 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.