There are currently no known outstanding effects for the Corporation Tax Act 2009, Section 764.
(1)This Chapter applies for the purposes of this Part to determine whether companies form a group and, where they do, which is the principal company of the group.
(2)In this Chapter, references to a company apply only to—
(a)a company within the meaning of the Companies Act 2006 (c. 46),
(b)a company (other than a limited liability partnership) constituted under any other Act or by a Royal Charter or letters patent,
(c)a company formed under the law of a country or territory outside the United Kingdom,
(d)a [F1registered society],
(e)an incorporated friendly society within the meaning of the Friendly Societies Act 1992 (c. 40), or
(f)a building society.
(3)In this Part “group” and “subsidiary” must be read with any necessary modifications if applied to a company formed under the law of a country or territory outside the United Kingdom.
Textual Amendments
F1Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 141 (with Sch. 5)
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