Point in time view as at 31/12/2020.
Finance Act 2016, Paragraph 2 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2(1)“Relevant body” means a UK company or any other body corporate (wherever incorporated), but does not include a limited liability partnership.U.K.
(2)A relevant body is a “foreign” relevant body (or member of a group or sub-group) if it is incorporated outside the United Kingdom.
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