# Corporation Tax Act 2010, Section 1121: “Company”

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

(1) In the Corporation Tax Acts “company” means any body corporate or unincorporated association, but does not include a partnership, a co-ownership scheme (as defined by section 235A of the Financial Services and Markets Act 2000), a local authority or a local authority association.
(2) Subsection (1) needs to be read with section 617 (under which the trustees of an authorised unit trust are treated for certain purposes as a UK resident company).

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1121 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1121
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.