Part 5Group relief
Chapter 7Miscellaneous provisions and interpretation of Part
Interpretation
188Other definitions
(1)
In this Part—
“the claimant company ” has the meaning given by section 130(2) F1...,
“the claim period” has the meaning given by section 130(2) F2...,
“group relief” has the meaning given by section 97(2),
“profits” means income and chargeable gains, except in so far as the context otherwise requires,
“the surrenderable amounts” has the meaning given by section 99(7) F5...,
“surrendering company” has the meaning given by section 99(7) F6...,
“the surrender period” has the meaning given by section 99(7) F7....
(2)
In this Part, except in so far as the context otherwise requires—
(a)
references to a trade include an office, and
(b)
references to carrying on a trade include holding an office.