Corporation Tax Act 2010 (c. 4)

Part 22 U.K. Miscellaneous provisions

Chapter 6 U.K. Collection etc of tax from UK representatives of non-UK resident companies

Modifications etc. (not altering text)

C1 Pt. 22 Ch. 6 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 41

C2 Pt. 22 Ch. 6 modified (26.3.2015) by Finance Act 2015 (c. 11), Sch. 16 para. 1(1)

972 Interpretation of Chapter U.K.

(1) In this Chapter—

• “enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978, and

• “information” includes anything contained in a return, self-assessment, account, statement or report required to be provided to the Commissioners for Her Majesty's Revenue and Customs or to any officer of Revenue and Customs.

(2) In this Chapter references to carrying on a trade include holding an office.