{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-498",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-498.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/498",
  "kind": "paragraph",
  "number": "498",
  "heading": null,
  "text": "(1) Amend section 151 (interpretation of Chapter) as follows.\n(2) In subsection (1) for the definition of “investment company” substitute—\n““investment company” means a company—\n(a) whose business consists wholly or mainly in the making of investments, and\n(b) which derives the principal part of its income from the making of investments,\nbut does not include the holding company of a trading group,”.\n(3) In subsection (4) for “that definition” substitute “ the definition of shares in subsection (1) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/498",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}