OpenLegislation

Part 1 Interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Purpose of Part 1
  2. “Relevant body”
  3. “UK company”
  4. “UK permanent establishment”
  5. “Qualifying company”
  6. “Group” and related expressions
  7. “Qualifying group”
  8. “UK sub-group” and “head” (in relation to a UK sub-group)
  9. “UK partnership”, “qualifying partnership” and “representative partner”
  10. “Financial year”
  11. “Turnover” and “balance sheet total”
  12. “UK taxation”