xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
5. In section 1121 of the Corporation Tax Act 2010 M1 (“company”), in subsection (1), after “does not include a partnership,” insert “ a co-ownership scheme (as defined by section 235A of the Financial Services and Markets Act 2000), ”.