# Corporation Tax Act 2010, Paragraph 498


(1) Amend section 151 (interpretation of Chapter) as follows.
(2) In subsection (1) for the definition of “investment company” substitute—
““investment company” means a company—
(a) whose business consists wholly or mainly in the making of investments, and
(b) which derives the principal part of its income from the making of investments,
but does not include the holding company of a trading group,”.
(3) In subsection (4) for “that definition” substitute “ the definition of shares in subsection (1) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/498 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-498
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.