# Corporation Tax Act 2009, Section 706: “Excluded body”


In this Part “excluded body” means—
an authorised unit trust,
an investment trust,
an open-ended investment company, or
a venture capital trust.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/706 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-706
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.