In this Act, except where the context otherwise requires—
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“credit union” means a society registered as a credit union under the Industrial and Provident Societies Act 1965 (c. 12) or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),
“dividend ordinary rate” means the rate of income tax specified in section 8(1) of ITA 2007,
“houseboat” means a boat or similar structure designed or adapted for use as a place of human habitation,
“the Mergers Directive” means Council Directive [F22009/133/EC],
“national insurance contributions” means any contributions under—
Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or
Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
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“normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,
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“SCE” means a European Cooperative Society within the meaning of Council Regulation (EC) No. 1435/2003 on the Statute for a European Cooperative Society,
“SE” means a European public limited-liability company (or Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/2001 on the Statute for a European company,
[F3“statutory insolvency arrangement” means—
a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, Schedule 4 or 5 to the Bankruptcy (Scotland) Act 1985 or the Insolvency (Northern Ireland) Order 1989,
a compromise or arrangement that has taken effect under Part 26 of the Companies Act 2006, or
an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom,]
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Textual Amendments
F1Words in s. 1319 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(2), Sch. 3 Pt. 1 (with Sch. 2)
F2Words in s. 1319 substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 4(8)
F3Words in s. 1319 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 701(3) (with Sch. 2)