Part 5Group relief

Chapter 7Miscellaneous provisions and interpretation of Part

Interpretation

188Other definitions

1

In this Part—

  • “the claimant company” has the meaning given by section 130(2) or 135(2) (as the case may be),

  • “the claim period” has the meaning given by section 130(2) or 135(2) (as the case may be),

  • “company” means any body corporate,

  • “group relief” has the meaning given by section 97(2),

  • “profits” means income and chargeable gains, except in so far as the context otherwise requires,

  • “the surrenderable amounts” has the meaning given by section 99(7) or 113(5) (as the case may be),

  • “surrendering company” has the meaning given by section 99(7) or 113(5) (as the case may be), and

  • “the surrender period” has the meaning given by section 99(7) or 113(5) (as the case may be).

2

In this Part, except in so far as the context otherwise requires—

a

references to a trade include an office, and

b

references to carrying on a trade include holding an office.