# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 53: Related definitions


For section 18 of the Capital Allowances Act 2001 substitute—
“Managing the investments of a company with investment business
18. (1) For the purposes of this Part, managing the investments of a company with investment business consists of pursuing those purposes expenditure on which would be treated as expenses of management within section 75 of ICTA.
(2) In this Part “company with investment business” has the meaning given by section 130 of ICTA.”.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.