Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 13: Other special types of company etc

Chapter 8: Self-build societies
Section 650: Meaning of “self-build society”

2017.This section sets out the meaning of “self-build society” for the purposes of the Chapter. It is based on section 489(11) of ICTA.