# Finance Act 2000, Paragraph 146


In this Schedule—
“company” means a body corporate or unincorporated association, but does not include a partnership;
“controlled foreign company” has the same meaning as in Chapter IV of Part XVII of the Taxes Act 1988 (tax avoidance: controlled foreign companies);
“single company” means a company that is not a member of a group.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/146 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.