Corporation Tax Act 2010 section 1118

Introduction to Chapter

Section 1118 introduces the definitions chapter of the Corporation Tax Acts and explains the scope of application of those definitions.

• Chapter 1 contains definitions used throughout the Corporation Tax Acts, with Section 1119 providing a master list of all definitions either in full or by reference to where they can be found.
• Certain definitions (in sections 1120, 1129, 1138 and 1139) have a limited scope and apply only to the specific Corporation Tax Acts provisions that invoke them.
• The definitions of "connected persons" (section 1122) and "control" (section 1124) similarly apply only where they are specifically invoked, either directly or via section 1316 of CTA 2009 or section 1176 of CTA 2010.
• All other definitions in the chapter apply generally across the Corporation Tax Acts, unless a specific provision indicates otherwise, whether expressly or by implication.