# Finance Act 2016, Paragraph 3


(1) “UK company” means a company which is (or is treated as if it is) formed and registered under the Companies Act 2006, unless it falls within sub-paragraph (2).
(2) The term “UK company” does not include a company which is—
(a) an open-ended investment company within the meaning of section 613 of CTA 2010, or
(b) an investment trust within the meaning of section 1158 of CTA 2010.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.