Part 2 Amendments of FA 1989
Finance Act 2012 (2012 c 14) | Legislation

Part 2 Amendments of FA 1989

47

FA 1989 is amended as follows.

48

In section 67(2) (employee share ownership trusts), for paragraph (b) (and the “or†before that paragraph) substitute—

“(b)     if the company is an investment company, shall be treated as expenses of management, or

(c)     if the company is a company in relation

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