# Income and Corporation Taxes Act 1988, Section 130: Meaning of “investment company” in Part 4

Extent: E+W+S+N.I.

In this Part of this Act —
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“investment company”, means any company whose business consists wholly or mainly in the making of investments and the principal part of whose income is derived therefrom, but includes any savings bank or other bank for savings except any which, for the purposes of the Trustee Savings Bank Act 1985, is a successor or a further successor to a trustee savings bank.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/section/130 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.