Paragraph 2 Meaning of specified type of body corporate
In this Schedule “specified type of body corporate” means a body corporate which is—
(i)
a company or an industrial and provident society,
(ii)
a body corporate formed in a member State other than the United Kingdom, or
(iii)
a body corporate formed in any of the following countries:
-
Austria, Iceland, Norway, Sweden, Switzerland, Finland and Liechtenstein.