Section 1118 | Introduction to Chapter

(1)This Chapter contains definitions for the purposes of the Corporation Tax Acts.

(2)Section 1119 lists the definitions and either sets them out in full or indicates where they are set out in full.

(3)The definitions set out in sections 1120, 1129, 1138 and 1139 apply only for the purposes of the provisions of the Corporation Tax Acts that apply them.

(4)The definitions set out in sections 1122 and 1124 apply only for the purposes of provisions of the Corporation Tax Acts—

(a)which apply them, or

(b)to which they are applied (see section 1316 of CTA 2009 and section 1176 of this Act).

(5)The other definitions apply for the purposes of the Corporation Tax Acts unless otherwise indicated (whether expressly or by implication).