Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 5: Group relief
Chapter 7: Miscellaneous provisions and interpretation of Part
Section 188: Other definitions
745.This section sets out definitions of expressions used in the Part. It is based on sections 6(4) and 413 of ICTA.
746.Subsection (2) defines “trade” so that it includes an office but does not refer to a company having a vocation or employment.See Change 4 in Annex 1.
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