In this Part -

"body corporate" - (a) includes - (i) a body corporate incorporated under the laws of the United Kingdom or any part of the United Kingdom, and (ii) a body corporate constituted under the law of a country or territory outside the United Kingdom; (b) but does not include - (i) a corporation sole, or (ii) a partnership that, whether or not a legal person, is not regarded as a body corporate under the law by which it is governed;