1319 Other definitions
Corporation Tax Act 2009 (2009 c 4) | Legislation

1319  Other definitions

In this Act, except where the context otherwise requires—

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“credit union” means a society registered as a credit union under [the Co-operative and Community Benefit Societies Act 2014] (c 12) or the Credit Unions (Northern Ireland) Order 1985 (SI 1985/1205 (NI 12)),

“dividend ordinary rate” means the rate of income tax specified in section 8(1) of ITA 2007,

“houseboat” means

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