Part 16Income Tax Acts definitions etc
Chapter 1Definitions
992Meaning of “company”
1
In the Income Tax Acts “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.
2
Subsection (1) needs to be with read with F1section 617 of CTA 2010 (authorised unit trust treated as UK resident company).
3
This section does not apply for the purposes of—
a
Part 6 (venture capital trusts),
b
Chapters 1, 3 and 4 of Part 13 (transactions in securities and land and sales of income from occupation), and
c
sections 993 and 994 (meaning of “connected” persons).