# Corporation Tax Act 2010, Section 442: Particular types of company

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

A company is not to be treated as a close company if—
(a) it is non-UK resident,
(b) it is a registered society , or
(c) it is a building society.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/442 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-442
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.