# Finance Act 2013, Section 45: Condition for company to be an “investment trust”


(1) In section 1158(2) of CTA 2010 (condition A for a company to be an “investment trust”), for “the business of the company consists of” substitute “ all, or substantially all, of the business of the company is ”.
(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 January 2012.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.