# Income Tax Act 2007, Section 332: Minor definitions etc

Extent: E+W+S+N.I.

In this Part—
“associate” has the meaning given by section 253,
“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),
“director” is read in accordance with section 452 of CTA 2010,
“group” means a parent company and its qualifying subsidiaries,
“group company”, in relation to a group, means the parent company or any of its qualifying subsidiaries,
“ordinary shares” means shares forming part of a company's ordinary share capital,
“parent company” means a company that has one or more qualifying subsidiaries and “single company” means a company that does not,
“research and development” has the meaning given by section 1006, and
“shares” includes stock.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/332 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-332
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.