Corporation Tax Act 2010 (c. 4)

Part 12 U.K. Real Estate Investment Trusts

Chapter 1 U.K. Introduction

Key concepts U.K.

521 “UK company” and “non-UK company” U.K.

(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).