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Corporation Tax Act 2010

Section 1165: Other interpretation

3314.This section sets out the meaning of company, shares and scheme of reconstruction in this Chapter. It is based on section 842(4) of ICTA.

3315.Under subsection (1) “company” has the meaning given by section 1121, based on section 832(1) of ICTA, and references to company in this Chapter are read in accordance with section 99 of TCGA. In section 842(4) of ICTA the definition of company in section 288 of TCGA is applied in addition to section 99 of that Act. The only difference is that section 1121 omits a local authority and alocal authority association from the definition of company and this can have no relevance to an investment trust.

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