Regulation 18 Investment trust must not be a close company
(1)
An investment trust must not be a close company at any time in an accounting period.
(2)
See section 439 of CTA 2010 for the definition of “close company”.
An investment trust must not be a close company at any time in an accounting period.
See section 439 of CTA 2010 for the definition of “close company”.