Corporation Tax Act 2010

1165Other interpretation

This section has no associated Explanatory Notes

(1)In this Chapter “company” has the meaning given by section 1121 and is to be read in accordance with section 99 of TCGA 1992 (application of that Act to unit trust schemes).

(2)In this Chapter “scheme of reconstruction” has the same meaning as in section 136 of TCGA 1992.

(3)In this Chapter “shares” includes stock and is to be read in accordance with section 99 of TCGA 1992.