Section 188 — Corporation Tax Act 2010: Other definitions

Other definitions 188 1 In this Part— “ the claimant company ” has the meaning given by section 130(2) ..., “ the claim period ” has the meaning given by section 130(2) ..., “ company ” means any body corporate (except in , sections 156(2A) and 169(3) “ group relief ” has the meaning given by section 97(2), “ profits ” means income and chargeable gains, except in so far as the context otherwise requires, “ the surrenderable amounts ” has the meaning given by section 99(7) ..., “ surrendering company ” has the meaning given by section 99(7) ..., “ the surrender period ” has the meaning given by section 99(7) ....

2 In this Part, except in so far as the context otherwise requires—

a references to a trade include an office, and b references to carrying on a trade include holding an office.