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Taxation in the United Kingdom/Definitions/Company
Reference material by Wikibooks contributors. This retains its source identity and is not 411 news reporting.
Company is defined for the purposes of the Income and Corporation Taxes Act 1988 by Section 832 of ICTA as:
any body corporate or unincorporated association but does not include a partnership, a local authority or a local authority association
However, this definition is subject to Section 468 of ICTA and does not apply to the following provisions of ICTA:
Chapter 1 of Part XVII (Cancellation of tax advantages from certain transactions in securities)
Sections 774 to 777
Section 839 (Connected persons)
Paragraph 15 of Schedule 3 (which has now been repealed)
Nor does it apply where the context requires otherwise because some other definition of "company" applies.