Section 188FD — Corporation Tax Act 2010: Other definitions

Other definitions 188FD 1 In this Part— “ the claimant company ” has the meaning given by section 188CB(2) or 188CC(2), “ the claim period ” has the meaning given by section 188CB(2) or 188CC(2), “ company ” means any body corporate, “ group relief for carried-forward losses ” has the meaning given by section 188AA(4), “ profits ” means income and chargeable gains, except in so far as the context otherwise requires, “ shock loss ” has the meaning given by section 269ZK, “ Solvency 2 insurance company ” means an insurance company as defined in section 269ZP(2), “ the specified loss-making period ”, in relation to a claim for group relief for carried forward losses made under section 188CC, has the meaning given by subsection (2) of that section, “ the surrenderable amounts ” has the meaning given by section 188BB(7), “ surrendering company ” has the meaning given by 188BB(7), and “ the surrender period ” has the meaning given by section 188BB(7).

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

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