Assertion: fund's asset | /r/HasProperty | acquired including the objects clause
Facets:
Source sentences:
text: In determining what is the business of a company for the purposes of Section 130, it is necessary to have regard to the quality, purpose and nature of the company and its activities, and that includes the full circumstances in which the relevant assets are acquired and retained, including the objects clause in the memorandum of association of the taxpayer and the objects of a society such as the Society as revealed in its Rules.