Introduction Overview
3203.This Part sets out definitions and related material applying for the purposes of the Corporation Tax Acts generally.
3204.Chapters 1 and 5 are based on a number of provisions in Part 19 of ICTA. Chapter 2 (permanent establishments) is based on sections 148 and 152 of, and Schedule 26 to, FA 2003. Chapter 3 (subsidiaries) is based on section 838 of ICTA. Chapter 4 (investment trusts) is based on section 842 of ICTA.
3205.Definitions have been rewritten using the following principles (which were also used in ITA):
	if definitions are relatively short or straightforward, they are duplicated in the legislation about each of the taxes to which they apply;
	if a definition is longer and more complicated, and is mainly concerned with one tax, it is set out in full in the legislation about that tax and defined by cross-reference for the purposes of any other taxes that are relevant;
	if a definition is longer and more complicated but is made substantial use of in relation to more than one tax, again it is normally duplicated.