C1Part 5Group relief

Annotations:
Modifications etc. (not altering text)
C1

Pt. 5 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 125 (with s. 147, Sch. 17)

Chapter 7Miscellaneous provisions and interpretation of Part

Interpretation

188Other definitions

1

In this Part—

  • “the claimant company ” has the meaning given by section 130(2) or 135(2) (as the case may be),

  • “the claim period” has the meaning given by section 130(2) or 135(2) (as the case may be),

  • “company” means any body corporateF1(except in F2sections 156(2A) and 169(3) ,

  • “group relief” has the meaning given by section 97(2),

  • “profits” means income and chargeable gains, except in so far as the context otherwise requires,

  • “the surrenderable amounts” has the meaning given by section 99(7) or 113(5) (as the case may be),

  • “surrendering company” has the meaning given by section 99(7) or 113(5) (as the case may be), and

  • “the surrender period” has the meaning given by section 99(7) or 113(5) (as the case may be).

2

In this Part, except in so far as the context otherwise requires—

a

references to a trade include an office, and

b

references to carrying on a trade include holding an office.