# Finance Act 1999, Paragraph 11

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

In this Schedule—
“company” includes any body of persons, corporate or unincorporate;
“UK company” means—
(a)a company that is formed or established in the United Kingdom (other than an SE which has its registered office outside the United Kingdom following a transfer in accordance with Article 8 of Council Regulation (EC) 2157/2001 on the Statute for a European Company (Societas Europaea)), or
(b)a UK Societas;
“non-UK company” means a company that is not a UK company.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.