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Paragraph 2 Meaning of specified type of body corporate

Original text. Later amendments are not shown.

In this Schedule “specified type of body corporate” means a body corporate which is—

(a)

a company or industrial and provident society,

(b)

a body corporate formed in a member State other than the United Kingdom,

(c)

a body corporate formed in any of the following countries or territories:

Austria, Finland, Iceland, Liechtenstein, Norway, Sweden, Switzerland, Isle of Man, Jersey, Guernsey and Alderney.