Section 1118 — Corporation Tax Act 2010: Introduction to Chapter

Introduction to Chapter 1118 1 This Chapter contains definitions for the purposes of the Corporation Tax Acts.

2 Section 1119 lists the definitions and either sets them out in full or indicates where they are set out in full.

3 The definitions set out in sections 1120, 1129, 1138 and 1139 apply only for the purposes of the provisions of the Corporation Tax Acts that apply them.

4 The definitions set out in sections 1122 and 1124 apply only for the purposes of provisions of the Corporation Tax Acts—

a which apply them, or b to which they are applied (see section 1316 of CTA 2009 and section 1176 of this Act).

5 The other definitions apply for the purposes of the Corporation Tax Acts unless otherwise indicated (whether expressly or by implication).