TTM17806 - Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 146 meaning of ‘company’ and related expressions

FA00/SCH22/PARA146

In this Schedule-

“company” means a body corporate or unincorporated association, but does not include a partnership;

“controlled foreign company” has the same meaning as in Chapter IV of Part XVII of the Taxes Act 1988 (tax avoidance: controlled foreign companies);

“single company” means a company that is not a member of a group.

References

Meaning of ‘qualifying company’	TTM03001
Outline of controlled foreign companies	TTM07100