(1)In this Part “entry” means the time when this Part begins to apply to a company.
(2)In this Part “cessation” means the time when this Part ceases to apply to a company.
(3)In this Part, in relation to a company—
(a)“C (pre-entry)” means the company before this Part begins to apply to it,
(b)“C (tax-exempt)” means the company in so far as it carries on tax-exempt business (within the meaning of section 107(2)) while this Part applies to it,
(c)“C (residual)” means the company in so far as it carries on non-tax-exempt business while this Part applies to it, and
(d)“C (post-cessation)” means the company after this Part has ceased to apply to it.