Chwilio Deddfwriaeth

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Corporation Tax Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

494Meaning of “qualifying investments”
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(1)In section 493 “qualifying investments”, in relation to an open-ended investment company, a unit trust scheme or an offshore fund, means investments of the company, scheme or fund of any of the following descriptions—

(a)money placed at interest,

(b)securities,

(c)shares in a building society,

(d)qualifying holdings in an open-ended investment company, a unit trust scheme or an offshore fund,

(e)alternative finance arrangements,

(f)derivative contracts whose underlying subject matter consists wholly of any one or more of—

(i)the matters referred to in paragraphs (a) to (e) (other than diminishing shared ownership arrangements), and

(ii)currency,

(g)contracts for differences whose underlying subject matter consists wholly of any one or more of—

(i)interest rates,

(ii)creditworthiness, and

(iii)currency, and

(h)derivative contracts not within paragraph (f) or (g) where there is a hedging relationship between the contract and an asset within paragraphs (a) to (d).

(2)In this section—

  • “contract for differences” has the same meaning as in Part 7 (derivative contracts) (see section 582),

  • “diminishing shared ownership arrangements” means arrangements to which section 504 applies,

  • “hedging relationship” has the meaning given by section 496,

  • “qualifying holding” has the meaning given by section 495(1),

  • “security” does not include shares in a company, and

  • “underlying subject matter” has the same meaning as in Part 7 (derivative contracts) (see section 583).

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