# Corporation Tax Act 2009, Section 1319: Other definitions

Extent: E+W+S+N.I.

In this Act, except where the context otherwise requires—
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“credit union” means a society registered as a credit union under the 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 2009/133/EC,
“national insurance contributions” means any contributions under—
(a)Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or
(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,
“statutory insolvency arrangement” means—
(a)a voluntary arrangement that has taken effect under, or as a result of, the Insolvency Act 1986, the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016,
(b)a compromise or arrangement that has taken effect under Part 26 or 26A of the Companies Act 2006, or
(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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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1319 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1319
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.