In this Chapter—

• F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F2“company UK REIT” and “group UK REIT” have the same meaning as in Part 12 of CTA 2010 (see sections 523(5) and 524(5) of that Act)),

• “group” and “principal company” have the meanings given by F3section 606 of CTA 2010,

• “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

• F2“property rental business” has the same meaning as in Part 12 of CTA 2010 (see section 519 of that Act),

• “transfer” includes a sale or other disposal.

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.