442Particular types of companyU.K.
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A company is not to be treated as a close company if—
(a)it is non-UK resident,
(b)it is a [F1registered society] , or
(c)it is a building society.
Textual Amendments
F1Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), Sch. 4 para. 156 (with Sch. 5)