{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-332",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-332.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/332",
  "kind": "section",
  "number": "332",
  "heading": "Minor definitions etc",
  "text": "In this Part—\n“associate” has the meaning given by section 253,\n“company” includes any body corporate or unincorporated association but does not include a partnership, and is to be read in accordance with section 99 of TCGA 1992 (unit trust schemes),\n“director” is read in accordance with section 452 of CTA 2010,\n“group” means a parent company and its qualifying subsidiaries,\n“group company”, in relation to a group, means the parent company or any of its qualifying subsidiaries,\n“ordinary shares” means shares forming part of a company's ordinary share capital,\n“parent company” means a company that has one or more qualifying subsidiaries and “single company” means a company that does not,\n“research and development” has the meaning given by section 1006, and\n“shares” includes stock.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 332 substituted (1.1.2018) by The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 12(a) (with reg. 1(2)(3)) and words in s. 332 omitted (1.1.2018) by virtue of The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 12(b) (with reg. 1(2)(3)) which amendments fall due to the omission of Finance Act, Sch. 22 para. 11(5) (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 13"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 332 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 507 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2009/10",
      "affecting_title": "Finance Act 2009"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2009/10",
      "affecting_title": "Finance Act 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/332",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}