Section 269CN Other definitionsF1

In this Chapter—

• “banking company” has the meaning given by section 269B;

• “building society” has the same meaning as in the Building Societies Act 1986 F2except that it also includes a bank established under the Savings Bank (Scotland) Act 1819;

• “company tax return” has the same meaning as in Schedule 18 to FA 1998;

• “group” has the meaning given by section 269BD;

• “HMRC” means Her Majesty's Revenue and Customs;

• “partnership” includes—

  1. (a)

     a limited liability partnership, and

  2. (b)

     an entity established under the law of a territory outside the United Kingdom of a similar character to a partnership,

  and “member”, in relation to a partnership, is to be read accordingly;

• “pre-2015 carried-forward management expenses” has the meaning given by section 269CC(4);

• “pre-2015 carried-forward non-trading deficit” has the meaning given by section 269CB(4);

• “pre-2015 carried-forward trading loss” has the meaning given by section 269CA(4);

• “relevant carried-forward loss” means—

  1. (a)

     a pre-2015 carried-forward trading loss,

  2. (b)

     a pre-2015 carried-forward non-trading deficit, or

  3. (c)

     any pre-2015 carried-forward management expenses;

• F3...

• “relevant profits”, in relation to a company, F4has the meaning given by section F5269ZFA ;

• “relevant regulated activity” has the meaning given by section 269BB;

• “relevant trading profits”, in relation to a company, F6has the meaning given by section 269ZF(1);

• “start-up period”, in relation to a company, has the meaning given by section 269CG.

• F7“total relevant non-trading profits”, in relation to a company, has the meaning given by section 269ZF(2B).