Meaning of “entity” etc Meaning of “entity” etc
United Kingdom
- 231Meaning of entity
- 232Permanent establishments ...
- 232ZALegal main entity distinct from main entity
- 232APartnerships
- 233Treatment of protected cell companies
- 234Governmental, international and non-profit entities
- 235Pension funds and pension services entities
- 236Investment funds and investment entities
- 237Intermediate and partially-owned parent members
- 238Tax transparency of entities
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)