395 Investment trusts: profits or losses of a capital nature
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 11
Other Special Kinds of Company

Investment trusts' and venture capital trusts' creditor relationships

395  Investment trusts: profits or losses of a capital nature

(1)     Profits or losses of a capital nature arising to an investment trust from a creditor relationship may not be brought into account as credits or debits for the purposes of this Part.

(2)

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