Section 332 | Minor definitions etc

In this Part—

“associate” has the meaning given by section 253,

“company” includes any body corporate or unincorporated association but does not include a partnership, and is to be read in accordance with section 99 of TCGA 1992 (unit trust schemes),

“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,

“research and development” has the meaning given by section 1006, and

“shares” includes stock.