Finance Act 1999, Paragraph 11 is up to date with all changes known to be in force on or before 03 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.
11U.K.In this Schedule—
“company” includes any body of persons, corporate or unincorporate;
[F1“UK company” means—
a company that is formed or established in the United Kingdom (other than an SE which has its registered office outside the United Kingdom following a transfer in accordance with Article 8 of Council Regulation (EC) 2157/2001 on the Statute for a European Company (Societas Europaea)), or
[F2a UK Societas;]
“non-UK company” means a company that is not a UK company.]
Textual Amendments
F1Words in Sch. 15 para. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 58(3)
F2Sch. 15 para. 11(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 9(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
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