Paragraph 1 Meaning of “specified type of body corporate”
In this Schedule “specified type of body corporate” means a body corporate which is—
(a)
a company or an industrial and provident society,
(b)
a body corporate formed in a member State other than the United Kingdom, or
(c)
a body corporate formed in any of the following territories and countries:
-
the Channel Islands, the Isle of Man, Iceland, Liechtenstein, Norway and Switzerland.