# The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013, Regulation 5: Amendment to the Corporation Tax Act 2010


In section 1121 of the Corporation Tax Act 2010 (“company”), in subsection (1), after “does not include a partnership,” insert “a co-ownership scheme (as defined by section 235A of the Financial Services and Markets Act 2000),”.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111537756/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-collective-investment-in-transferable-securities-contractual-scheme-regulations-2013/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.