Part 24Corporation Tax Acts definitions etc
Chapter 1Definitions
1118Introduction to Chapter
1
This Chapter contains definitions for the purposes of the Corporation Tax Acts.
2
Section 1119 lists the definitions and either sets them out in full or indicates where they are set out in full.
3
The definitions set out in sections 1120, 1129, 1138 and 1139 apply only for the purposes of the provisions of the Corporation Tax Acts that apply them.
4
The definitions set out in sections 1122 and 1124 apply only for the purposes of provisions of the Corporation Tax Acts—
a
which apply them, or
b
to which they are applied (see section 1316 of CTA 2009 and section 1176 of this Act).
5
The other definitions apply for the purposes of the Corporation Tax Acts unless otherwise indicated (whether expressly or by implication).