Capital Allowances Act 2001 s 18

s 18 Managing the investments of a company with investment business

(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 . (2) In this Part “company with investment business” has the meaning given by section 1218B of CTA 2009.

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