# Finance Act 2016, Paragraph 2


(1) “Relevant body” means a UK company or any other body corporate (wherever incorporated), but does not include a limited liability partnership.
(2) A relevant body is a “foreign” relevant body (or member of a group or sub-group) if it is incorporated outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.