s 992 Meaning of “company”
(1) In the Income Tax Acts “ company ” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association. (2) Subsection (1) needs to be with read with section 617 of CTA 2010 (authorised unit trust treated as UK resident company) . (3) This section does not apply for the purposes of— (a) Part 6 (venture capital trusts), (b) Chapters 1, 3 and 4 of Part 13 (transactions in securities and land and sales of income from occupation), and (c) sections 993 and 994 (meaning of “connected” persons).