Section 1043(1)

This section applies to bodies corporate incorporated in and having a principal place of business in the United Kingdom, other than— bodies incorporated by, or registered under, a public general Act of Parliament; bodies not formed for the purpose of carrying on a business that has for its object the acquisition of gain by the body or its individual members; bodies for the time being exempted from this section by direction of the Secretary of State; open-ended investment companies. protected cell companies registered under Part 4 of the Risk Transformation Regulations 2017.

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Source: legislation.gov.uk · retrieved 2026-09-04