Chwilio Deddfwriaeth

Corporation Tax Act 2010

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Section 1058

 Help about opening options

Alternative versions:

Status:

Point in time view as at 31/01/2013.

Changes to legislation:

Corporation Tax Act 2010, Section 1058 is up to date with all changes known to be in force on or before 04 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. Help about Changes to Legislation

1058Meaning of “UK agricultural or fishing co-operative”U.K.
This adran has no associated Nodiadau Esboniadol

(1)In section 1057 “UK agricultural or fishing co-operative” means a co-operative association—

(a)which is established in the United Kingdom and UK resident, and

(b)whose primary object is assisting its members in—

(i)carrying on agricultural or horticultural businesses on land occupied by them in the United Kingdom, or

(ii)carrying on businesses consisting of the catching or taking of fish or shellfish.

(2)In subsection (1) “co-operative association” means a body with a written constitution from which the Secretary of State is satisfied that it is in substance a co-operative association.

(3)For the purposes of subsection (2) the Secretary of State must have regard to the way in which the body's constitution provides for its income to be applied for its members' benefit, and all other relevant provisions.

(4)In Northern Ireland subsections (2) and (3) apply with the substitution for “the Secretary of State” of “the Department of Agriculture and Rural Development”.

Yn ôl i’r brig

Options/Cymorth

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?