Corporation Tax Act 2009 section 522

Introduction to Chapter

Section 522 introduces the Chapter by explaining its purpose, structure, and key definitions, including a narrower meaning of "share" that applies within this Chapter.

• This section acts as a roadmap, setting out what the Chapter covers and how it is organised.
• It provides cross-references to other relevant provisions to help navigate the legislation.
• The general definition of "share" found in section 476 does not fully apply for the purposes of this Chapter.
• However, the element of that definition which does carry through is that "share" does not include a share in a building society.