# Corporation Tax Act 2009, Section 488: Meaning of “open-ended investment company” etc

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

(1) Sections 613 and 615(3) of CTA 2010 (meaning of “open-ended investment company” and “company” and application to parts of umbrella companies) apply for the purposes of this Chapter as they apply for the purposes of Chapter 2 of Part 13 of that Act.
(2) In this Chapter “umbrella company” has the meaning given by section 615 of CTA 2010.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/488 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-488
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.