Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 146 meaning of ‘company’ and related expressions
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.
|Meaning of ‘qualifying company’||TTM03001|
|Outline of controlled foreign companies||TTM07100|