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Legislation
Corporation Tax Act 2009

Crossheading Other general definitions

  • Section 702 “Tax-adjusted carrying value”
  • Section 703 “Chargeable asset”
  • Section 704 “Creditor relationship” and “debtor relationship”
  • Section 705 Expressions relating to exchange gains and losses
  • Section 706 “Excluded body”
  • Section 707 “Hedging relationship”
  • Section 708 “Plain vanilla contract”
  • Section 709 “Securities house”
  • Section 710 Other definitions
  1. Corporation Tax Act 2009
  2. /
  3. /Other general definitions

Section 706 | “Excluded body”

From legislation.gov.uk

1 April 2026

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In this Part “excluded body” means—

an authorised unit trust,

an investment trust,

an open-ended investment company, or

a venture capital trust.

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