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Status: You are viewing the version of the handbook as on 2020-02-20.

investment trust

    a company123 which:

      1. (a) is approved by the Commissioners for HM Revenue and Customs under sections 1158 and 1159 of the Corporation Tax Act 2010 (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 resident123 in the United Kingdom.