Part 12Real Estate Investment Trusts

Chapter 1Introduction

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).