257 Minor definitions etc
Income Tax Act 2007 (2007 c 3) | Legislation

257  Minor definitions etc

(1)     In this Part—

[“arrangements” includes any scheme, agreement, understanding, transaction or series of transactions (whether or not legally enforceable),]

“bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise),

“director” is read in accordance with [section 452 of CTA 2010],

“group” means a parent company and its qualifying subsidiaries,

“group company”, in relation to a group, means the parent company or any of its qualifying subsidiaries,

“ordinary shares” means shares forming part of a company's ordinary share capital,

“parent company” means a company that has one or more qualifying subsidiaries and “single company” means a company that does not,

“period A”,

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