Section 332 — Income Tax Act 2007: Minor definitions etc

Minor definitions etc 332 In this Part— “ associate ” has the meaning given by section 253, “ company ” includes any body corporate or unincorporated association but does not include a partnership, and is to be read in accordance with section 99 of TCGA 1992 (unit trust schemes), “director” is read in accordance with section 452 of CTA 2010 , “ group ” means a parent company and its qualifying subsidiaries, “ group company ”, in relation to a group, means the parent company or any of its qualifying subsidiaries, “ ordinary shares ” means shares forming part of a company's ordinary share capital, “ parent company ” means a company that has one or more qualifying subsidiaries and “ single company ” means a company that does not, “ research and development ” has the meaning given by section 1006, and “ shares ” includes stock.