Chapter CTM40700
| Published date | 16 April 2016 |
| Record Number | CTM40700 |
| Court | HM Revenue & Customs |
For tax purposes, an ‘investment trust’ is defined at, and approved under, CTA10/S1158 and S1159. These provisions were amended by FA11/S49. In the same act, S50 added a power at CTA10/S622A to make regulations about the treatment of the transactions of investment trusts and about their approval. See The Investment Trust (Approved Company) (Tax) Regulations 2011, SI2011/2999.
Approved companies are exempt from CT on chargeable gains under TCGA92/S100...
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