Finance Act 2008

InterpretationU.K.

17(1)In this Schedule a reference to a person other than the Treasury includes a reference to—U.K.

(a)a body corporate established by or under regulations, and

(b)a company formed under the Companies Acts.

(2)For the purposes of sub-paragraph (1)(b), it does not matter—

(a)whether a company is formed specially in connection with the raising of money through alternative finance arrangements,

(b)whether a company is formed by the Treasury, or

(c)whether a company is independent of the Treasury.