Section 269CN — Corporation Tax Act 2010: Other definitions

Other definitions 269CN In this Chapter— “ banking company ” has the meaning given by section 269B; “ building society ” has the same meaning as in the Building Societies Act 1986 except that it also includes a bank established under the Savings Bank (Scotland) Act 1819 ; “ company tax return ” has the same meaning as in Schedule 18 to FA 1998; “ group ” has the meaning given by section 269BD; “ HMRC ” means Her Majesty's Revenue and Customs; “ partnership ” includes—

a limited liability partnership, and an entity established under the law of a territory outside the United Kingdom of a similar character to a partnership, and “ member ”, in relation to a partnership, is to be read accordingly; “ pre-2015 carried-forward management expenses ” has the meaning given by section 269CC(4); “ pre-2015 carried-forward non-trading deficit ” has the meaning given by section 269CB(4); “ pre-2015 carried-forward trading loss ” has the meaning given by section 269CA(4); “ relevant carried-forward loss ” means—

a pre-2015 carried-forward trading loss, a pre-2015 carried-forward non-trading deficit, or any pre-2015 carried-forward management expenses; ... “ relevant profits ”, in relation to a company, has the meaning given by section 269ZFA ; “ relevant regulated activity ” has the meaning given by section 269BB; “ relevant trading profits ”, in relation to a company, has the meaning given by section 269ZF(1) ; “ start-up period ”, in relation to a company, has the meaning given by section 269CG. “total relevant non-trading profits”, in relation to a company, has the meaning given by section 269ZF(2B).