D2.107 Definition Of A Group—Meaning Of Body Corporate

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Commentary

Corporate tax

The application of the group provisions are specifically restricted to only include a body corporate.

The reason for this restriction is because a company is defined¹ as including any body corporate or unincorporated association (but not a partnership, a local authority or a local authority association) and the group provisions are not intended to

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

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