Section 188FD | Other definitions

(1)In this Part—

“the claimant company” has the meaning given by section 188CB(2) or 188CC(2),

“the claim period” has the meaning given by section 188CB(2) or 188CC(2),

“company” means any body corporate,

“group relief for carried-forward losses” has the meaning given by section 188AA(4),

“profits” means income and chargeable gains, except in so far as the context otherwise requires,

“shock loss” has the meaning given by section 269ZK,

“Solvency 2 insurance company” means an insurance company as defined in section 269ZP(2),

“the specified loss-making period”, in relation to a claim for group relief for carried forward losses made under section 188CC, has the meaning given by subsection (2) of that section,

“the surrenderable amounts” has the meaning given by section 188BB(7),

“surrendering company” has the meaning given by 188BB(7), and

“the surrender period” has the meaning given by section 188BB(7).

(2)In this Part, except in so far as the context otherwise requires—

(a)references to a trade include an office, and

(b)reference to carrying on a trade include holding an office.