Chapter 1 Definitions

1. 1118Introduction to Chapter
2. 1119The definitions
3. 1120“Bank”
4. 1121“Company”
5. 1122“Connected” persons
6. 1123“Connected” persons: supplementary
7. 1124“Control”
8. 1125“Farming” and related expressions
9. 1126“Franked investment income”
10. 1127“Generally accepted accounting practice” and related expressions
11. 1128“Grossing up”
12. 1129“Hire-purchase agreement”
13. 1130“Local authority”
14. 1131“Local authority association”
15. 1132“Offshore installation”
16. 1133Regulations about the meaning of “offshore installation”
17. 1134“Oil and gas exploration and appraisal”
18. 1135“Property investment LLP”
19. 1136“Qualifying distribution”
20. 1137“Recognised stock exchange”
21. 1138“Research and development”
22. 1139“Tax advantage”
23. 1140“Unauthorised unit trust”