Statute
Section 185 — Corporation Tax Act 2010: “Trading company” and “holding company”
Text of the provision Official document
“Trading company” and “holding company” 185 1 In this Part “ trading company ” means a company the business of which consists wholly or mainly in the carrying on of a trade or trades.
2 In this Part “ holding company ” means a company the business of which consists wholly or mainly in the holding of shares or securities of companies that—
a are its 90% subsidiaries (see section 151),
and b are trading companies.
Official source: legislation.gov.uk
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