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Section 729 Meaning of “company with investment business”

United Kingdom

In this Part “company with investment business” has the meaning given by F1section 1218B of CTA 2009.

Annotations

Textual amendments

F1

Words in s. 729 substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 55(c)

Notes on Part 14

Modifications

C1

Pt. 14 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 20

C2

Pt. 14 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 18 (with ss. 15(1), 16(1), 17)