investment company

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Any company, either private or public, where the business of the company is holding an investment in one or more other companies. The profits of an investment company are subjected to corporation tax at the full rate. The lower rate of tax applied to trading companies are not available. Investment companies must give notice in prescribed form to the Companies Registry. Under the Companies Act 1985 they are subject to special provisions in relation to dividends.

Subjects: Law.

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