Section 1319 Other definitions

In this Act, except where the context otherwise requires—

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• “credit union” means a society registered as a credit union under F2the Co-operative and Community Benefit Societies Act 2014 or the Credit Unions (Northern Ireland) Order 1985 (S.I. 1985/1205 (N.I. 12)),

• “dividend ordinary rate” means the rate of income tax specified in section 8(1) of ITA 2007,

• “houseboat” means a boat or similar structure designed or adapted for use as a place of human habitation,

• “the Mergers Directive” means Council Directive F32009/133/EC,

• “national insurance contributions” means any contributions under—

  1. (a)

     Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or

  2. (b)

     Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

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• “normal self-assessment filing date”, in relation to a tax year, means the 31 January following the tax year,

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• “SCE” means a European Cooperative Society within the meaning of Council Regulation (EC) No. 1435/2003 on the Statute for a European Cooperative Society,

• “SE” means a European public limited-liability company (or Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/2001 on the Statute for a European company,

• F4“statutory insolvency arrangement” means—

  1. (a)

     a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, F5the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016,

  2. (b)

     a compromise or arrangement that has taken effect under Part 26 F6or 26A of the Companies Act 2006, or

  3. (c)

     an arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under, or as a result of, the law of a country or territory outside the United Kingdom,

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