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Status: You are viewing the version of the handbook as on 2012-12-13.

investment trust

    a company listed in the United Kingdom or another EEA State which:

      1. (a) is approved by the Commissioners for HM Revenue and Customs 35under section 842 of the Income and Corporation Taxes Act 1988 (or, in the case of a newly formed company, has declared its intention to conduct its affairs so as to obtain such approval); or
      1. (b) is resident in an EEA State other than the United Kingdom and would qualify for such approval if resident and listed in the United Kingdom.5