Paragraph 17
(1)
In this Schedule a reference to a person other than the Treasury includes a reference to—
(a)
a body corporate established by or under regulations, and
(b)
a company formed under the Companies Acts.
(2)
For the purposes of sub-paragraph (1)(b), it does not matter—
(a)
whether a company is formed specially in connection with the raising of money through alternative finance arrangements,
(b)
whether a company is formed by the Treasury, or
(c)
whether a company is independent of the Treasury.