Statute
Section 992 — Income Tax Act 2007: Meaning of “company”
Text of the provision Official document
Meaning of “company” 992 1 In the Income Tax Acts “ company ” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.
2 Subsection (1) needs to be with read with section 617 of CTA 2010 (authorised unit trust treated as UK resident company) .
3 This section does not apply for the purposes of—
a Part 6 (venture capital trusts),
b Chapters 1, 3 and 4 of Part 13 (transactions in securities and land and sales of income from occupation),
and c sections 993 and 994 (meaning of “connected” persons).
Official source: legislation.gov.uk
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