Corporation Tax Act 2009

1319 Other definitions U.K.

In this Act, except where the context otherwise requires—

• F1 ...

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• “credit union” means a society registered as a credit union under [F2 the Co-operative and Community Benefit Societies Act 2014] or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),

• “dividend ordinary rate” means the rate of income tax specified in section 8(1) of ITA 2007,

• “houseboat” means a boat or similar structure designed or adapted for use as a place of human habitation,

• “the Mergers Directive” means Council Directive [F3 2009/133/EC],

• “national insurance contributions” means any contributions under—

  (a)

  Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or

  (b)

  Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

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• “normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,

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• “SCE” means a European Cooperative Society within the meaning of Council Regulation (EC) No. 1435/2003 on the Statute for a European Cooperative Society,

• “SE” means a European public limited-liability company (or Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/2001 on the Statute for a European company,

• [F4 “statutory insolvency arrangement” means—

  (a)

  a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, [F5 the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016],

  (b)

  a compromise or arrangement that has taken effect under Part 26 [F6 or 26A] of the Companies Act 2006, or

  (c)

  an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom,]

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Textual Amendments

F1 Words in s. 1319 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(2), Sch. 3 Pt. 1 (with Sch. 2)

F2 Words in Act substituted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 142 (with Sch. 5)

F3 Words in s. 1319 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(8)

F4 Words in s. 1319 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. 701(3) (with Sch. 2)

F5 Words in s. 1319 substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 33

F6 Words in s. 1319 inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 41 (with ss. 2(2), 5(2))