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.