Version Superseded: 31/12/2020
Point in time view as at 31/01/2013.
Finance Act 1999, Cross Heading: Meaning of “company”, “UK company” and “non-UK company” is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
11U.K.In this Schedule—
“company” includes any body of persons, corporate or unincorporate;
[F1“UK company” means—
a company that is formed or established in the United Kingdom (other than an SE which has its registered office outside the United Kingdom following a transfer in accordance with Article 8 of Council Regulation (EC) 2157/2001 on the Statute for a European Company (Societas Europaea)), or
an SE which has its registered office in the United Kingdom following a transfer in accordance with Article 8 of that Regulation;]
“non-UK company” means a company that is not a UK company.
Textual Amendments
F1Words in Sch. 15 para. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 58(3)
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