Section 141(4)

For the purposes of this section— the question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010; “collective investment scheme” has the meaning given in section 235 of the Financial Services and Markets Act 2000 (c. 8); “insurance business” means business that consists in the effecting or carrying out of contracts of insurance; “securities” includes— and rights or interests in those investments; options, futures, and contracts for differences, “trustee” and “the operator” in relation to a collective investment scheme shall be construed in accordance with section 237(2) of the Financial Services and Markets Act 2000 (c. 8).

← 3 · All articles · 5 →

Source: legislation.gov.uk · retrieved 2026-09-04