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

710  Other definitions

In this Part—

[“accounting policy”, in relation to a company, means the principles, bases, conventions, rules and practices that the company applies in preparing and presenting its financial statements,]

“bank” means—

(a)     the Bank of England,

(b)     a person within [section 1120(2)(b) of CTA 2010], or

(c)     a firm within [section 1120(2)(c) of CTA 2010],

“capital redemption policy” means a contract made in the course of capital redemption business (as defined in [section 56(3) of FA 2012]),

“contract of insurance” has the meaning given by [section 64 of FA 2012],

“contract of long-term insurance” has the meaning given by [section 64 of FA 2012],

“depositary receipt”, in relation to shares (as defined in this section), has the same meaning as it has in Part 4 of FA 1986 in relation to shares (within the meaning of that Part),

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