905Interpretation of ChapterU.K.
This section has no associated Explanatory Notes
In this Chapter “individual” includes a Scottish partnership if at least one partner is an individual.
Modifications etc. (not altering text)
C1Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)