SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 1Interpretation
“UK company”
3
(1)
“UK company” means a company which is (or is treated as if it is) formed and registered under the Companies Act 2006, unless it falls within sub-paragraph (2).
(2)
The term “UK company” does not include a company which is—
(a)
an open-ended investment company within the meaning of section 613 of CTA 2010, or
(b)
an investment trust within the meaning of section 1158 of CTA 2010.