Part 12 Real Estate Investment Trusts

Chapter 1 Introduction

Key concepts

521 “UK company” and “non-UK company”
(1) In this Part “UK company” means a company which is—
(a) UK resident, and
(b) not resident in another place in accordance with the law of that place relating to taxation.
(2) References in this Part to a “non-UK company”, in the case of a group of companies, are to be read in accordance with subsection (1) (and references in such a case to a company which is a “UK member” or “non-UK member” of the group are to be read accordingly).