(1)In this Chapter—
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F2“company UK REIT” and “group UK REIT” have the same meaning as in Part 12 of CTA 2010 (see sections 523(5) and 524(5) of that Act)),]
“group” and “principal company” have the meanings given by [F3section 606 of CTA 2010],
“overseas tax” means tax under the law of a territory outside the United Kingdom,
“overseas tax credit” means any credit under the law of a territory outside the United Kingdom in respect of overseas tax which corresponds to a tax credit,
“prescribed” means prescribed in regulations under this Chapter, and
[F2“property rental business” has the same meaning as in Part 12 of CTA 2010 (see section 519 of that Act),]
“transfer” includes a sale or other disposal.
(2)References in this Chapter to a trade carried on through a branch or agency are to be read, in relation to a company, as references to a trade carried on through a permanent establishment.
Textual Amendments
F1Words in s. 591(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 539(a), Sch. 3 Pt. 1 (with Sch. 2)
F2Words in s. 591(1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 539(b) (with Sch. 2)
F3Words in s. 591(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 539(c) (with Sch. 2)