Section 1319 — Corporation Tax Act 2009: Other definitions

Other definitions 1319 In this Act, except where the context otherwise requires— ... ... “ credit union ” means a society registered as a credit union under the Co-operative and Community Benefit Societies Act 2014 or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)), “ dividend ordinary rate ” means the rate of income tax specified in section 8(1) of ITA 2007, “ houseboat ” means a boat or similar structure designed or adapted for use as a place of human habitation, “ the Mergers Directive ” means Council Directive , 2009/133/ EC “ national insurance contributions ” means any contributions under— Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ... “ normal self-assessment filing date ”, in relation to a tax year, means the 31 January following the tax year, ... “ SCE ” means a European Cooperative Society within the meaning of Council Regulation (EC) No. 1435/2003 on the Statute for a European Cooperative Society, “ SE ” means a European public limited-liability company (or Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/2001 on the Statute for a European company, “ statutory insolvency arrangement ” means—

a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016 , a compromise or arrangement that has taken effect under Part 26 or 26A of the Companies Act 2006, or an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom, ... ... ...