# Corporation Tax Act 2010, Section 134: Meaning of “UK related” company

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

For the purposes of sections 131 to 133 a company is UK related if—
(a) it is a UK resident company, or
(b) it is a non-UK resident company within the charge to corporation tax.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/134 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.