# Finance Act 2008, 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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/46/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-46/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.