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Corporation Tax Act 2010
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1058Meaning of “UK agricultural or fishing co-operative”
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(1)In section 1057 “UK agricultural or fishing co-operative” means a co-operative association—
(a)which is established in the United Kingdom and UK resident, and
(b)whose primary object is assisting its members in—
(i)carrying on agricultural or horticultural businesses on land occupied by them in the United Kingdom, or
(ii)carrying on businesses consisting of the catching or taking of fish or shellfish.
(2)In subsection (1) “co-operative association” means a body with a written constitution from which the Secretary of State is satisfied that it is in substance a co-operative association.
(3)For the purposes of subsection (2) the Secretary of State must have regard to the way in which the body’s constitution provides for its income to be applied for its members’ benefit, and all other relevant provisions.
(4)In Northern Ireland subsections (2) and (3) apply with the substitution for “the Secretary of State” of “the Department of Agriculture and Rural Development”.
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