# Corporation Tax Act 2009, Section 764: Meaning of “company”, “group” and “subsidiary”


(1) This Chapter applies for the purposes of this Part to determine whether companies form a group and, where they do, which is the principal company of the group.
(2) In this Chapter, references to a company apply only to—
(a) a company within the meaning of the Companies Act 2006 (c. 46),
(b) a company (other than a limited liability partnership) constituted under any other Act or by a Royal Charter or letters patent,
(c) a company formed under the law of a country or territory outside the United Kingdom,
(d) a registered society,
(e) an incorporated friendly society within the meaning of the Friendly Societies Act 1992 (c. 40), or
(f) a building society.
(3) In this Part “group” and “subsidiary” must be read with any necessary modifications if applied to a company formed under 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/764 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-764
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.