Corporation Tax Act 2009

1319 Other definitions

In this Act, except where the context otherwise requires—

• “basic rate” means the rate of income tax determined in pursuance of section 6(2) of ITA 2007,

• “charity” means a body of persons or trust established for charitable purposes only,

• “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 (EEC) No. 90/434 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different member States,

• “national insurance contributions” means any contributions under—

  (a)

  Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or

  (b)

  Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

• “non-UK resident” means not resident in the United Kingdom (and references to a non-UK resident company are to a company which is not resident there),

• “normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,

• “retail prices index” means—

  (a)

  the general index of retail prices (for all items) published by the Statistics Board, or

  (b)

  if that index is not published for a relevant month, any substituted index or index figures published by that Board,

• “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,

• “tax year” means a year for which income tax is charged (see section 4 of ITA 2007),

• “the tax year 2009-10” means the tax year beginning on 6 April 2009 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way), and

• “UK resident” means resident in the United Kingdom (and references to a UK resident company are to a company which is resident there).