Section 18 [Managing the investments of a company with investment business]
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Amendments
Section 18 (and heading) substituted by S.I. 2004/2310 Schedule para 53 in relation to accounting periods beginning on or after 1 April 2004 with effect in accordance with the provisions of Finance Act 2004 sections 43-44.
(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 1219 of CTA 2009]1.
Amendments
1 Substituted by Corporation Tax Act 2009 section 1322 and Schedule 1 Part 1 para 474 from 1 April 2009.
(2) In this Part “company with investment business” has the meaning given by [section 1218 of CTA 2009]1.
Amendments
1 Substituted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 479 from 1 April 2009.
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