Section 764 — Corporation Tax Act 2009: Meaning of “company”, “group” and “subsidiary”

Meaning of “company”, “group” and “subsidiary” 764 1 This Chapter applies for the purposes of this Part to determine whether companies form a group and, where they do, which is the principal company of the group.

2 In this Chapter, references to a company apply only to—

a a company within the meaning of the Companies Act 2006 (c. 46),

b a company (other than a limited liability partnership) constituted under any other Act or by a Royal Charter or letters patent, c a company formed under the law of a country or territory outside the United Kingdom, d a registered society , e an incorporated friendly society within the meaning of the Friendly Societies Act 1992 (c. 40), or f a building society.

3 In this Part “group” and “subsidiary” must be read with any necessary modifications if applied to a company formed under the law of a country or territory outside the United Kingdom.