Part 12

Real Estate Investment Trusts
Chapter 1

Introduction

Key concepts

“UK company” and “non-UK company”
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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).