Statute
Section 1121 — Corporation Tax Act 2010: “Company”
Text of the provision Official document
“Company” 1121 1 In the Corporation Tax Acts “ company ” means any body corporate or unincorporated association, but does not include a partnership, a co-ownership scheme (as defined by section 235A of the Financial Services and Markets Act 2000), a local authority or a local authority association.
2 Subsection (1) needs to be read with section 617 (under which the trustees of an authorised unit trust are treated for certain purposes as a UK resident company).
Official source: legislation.gov.uk
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