1142 “[Ineligible companies]”
Corporation Tax Act 2009 (2009 c 4) | Legislation

1142  “[Ineligible companies]”

(1)     For the purposes of this Part [a company is an “ineligible company” if it is]—

(a)     a charity,

(b)     an institution of higher education,

[(c)     an association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association),]

(d)     a health service body within the meaning of [section 986] of that Act, or

(e)     any other body prescribed, or of a description prescribed, by the Treasury, by order, for

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