Regulation 5 Application for approval as an investment trust
(1)
A company may apply to the Commissionersf1 for approval as an investment trust in accordance with this Chapter.
(2)
A company which makes such an application is referred to in this Chapter as “the applicant”.
Annotations
Footnotes
- f1
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Section 1159 of the Corporation Tax Act 2010 defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs.