# Corporation Tax Act 2009, Section 1218B: Overview of Part

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

(1) In this Part “company with investment business” means a company whose business consists wholly or partly of making investments.
(2) But a credit union is not a company with investment business for the purposes of this Part.
(3) References in this Part to a company's investment business are to be construed in accordance with section 1219(2). But this subsection does not affect the interpretation of the expression “company with investment business”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1218B (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1218B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.