Chwilio Deddfwriaeth

Income Tax Act 2007

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

591Interpretation of other terms used in Chapter
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(1)In this Chapter—

  • “C (tax-exempt)” has the meaning given by section 105(3) of FA 2006,

  • “G (property rental business)” has the meaning given by paragraph 2 of Schedule 17 to FA 2006,

  • “group” and “principal company” have the meanings given by section 134 of FA 2006,

  • “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

  • “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.

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