(1)In this Chapter—
“C (tax-exempt)” has the meaning given by section 105(3) of FA 2006,
“G (property rental business)” has the meaning given by paragraph 2 of Schedule 17 to FA 2006,
“group” and “principal company” have the meanings given by section 134 of FA 2006,
“overseas tax” means tax under the law of a territory outside the United Kingdom,
“overseas tax credit” means any credit under the law of a territory outside the United Kingdom in respect of overseas tax which corresponds to a tax credit,
“prescribed” means prescribed in regulations under this Chapter, and
“transfer” includes a sale or other disposal.
(2)References in this Chapter to a trade carried on through a branch or agency are to be read, in relation to a company, as references to a trade carried on through a permanent establishment.