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Schedule 4, paragraph 12

In section 1158(4) (meaning of “investment trust”) of the Corporation Tax Act 2010 — for “Directive 2004/39/EC” substitute “ Directive 2014/65/EU ”; and for “Article 4.1(14)” substitute “ Article 4.1.21 ”.

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