# Corporation Tax Act 2010, Section 521: “UK company” and “non-UK company”


(1) In this Part “UK company” means a company which is—
(a) UK resident, and
(b) not resident in another place in accordance with the law of that place relating to taxation.
(2) References in this Part to a “non-UK company”, in the case of a group of companies, are to be read in accordance with subsection (1) (and references in such a case to a company which is a “UK member” or “non-UK member” of the group are to be read accordingly).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/521 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-521
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.