Corporation Tax Act 2009

1319Other definitionsU.K.

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In this Act, except where the context otherwise requires—

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  • “credit union” means a society registered as a credit union under [F2the 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 [F32009/133/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, [F5the 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 [F6or 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

F1Words in s. 1319 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(2), Sch. 3 Pt. 1 (with Sch. 2)

F2Words 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)

F4Words 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)