SCHEDULES

SCHEDULE 19Large businesses: tax strategies and sanctions

PART 1Interpretation

3“UK company”

1

“UK company” means a company which is (or is treated as if it is) formed and registered under the Companies Act 2006, unless it falls within sub-paragraph (2).

2

The term “UK company” does not include a company which is—

a

an open-ended investment company within the meaning of section 613 of CTA 2010, or

b

an investment trust within the meaning of section 1158 of CTA 2010.