TTM17806 - Schedule 22 Finance Act 2000: Part XV supplementary provisions - Para 146 meaning of 鈥榗ompany鈥� and related expressions
FA00/SCH22/PARA146
In this Schedule-
鈥渃ompany鈥� means a body corporate or unincorporated association, but does not include a partnership;
鈥渃ontrolled foreign company鈥� has the same meaning as in Chapter IV of Part XVII of the Taxes Act 1988 (tax avoidance: controlled foreign companies);
鈥渟ingle company鈥� means a company that is not a member of a group.
References
| Meaning of 鈥榪ualifying company鈥� | TTM03001 |
| 听 | 听 |
| Outline of controlled foreign companies | TTM07100 |
听