Regulation 5 Application for approval as an investment trust
(1)
A company may apply to the Commissioners M1 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
Marginal citations
- M1
Section 1159 of the Corporation Tax Act 2010 defines “the Commissioners” as the Commissioners for Her Majesty's Revenue and Customs.