(1) In the Corporation Tax Acts, except where the context otherwise requires -
"accounting date" means the date to which a company makes up its accounts, and "period of account" means the period for which a company does so;
"allowable loss" does not include, for the purposes of corporation tax in respect of chargeable gains, a loss accruing to a company in such circumstances that if a gain accrued the company would be exempt from corporation tax in respect of the gain;
"branch or agency" means any factorship, agency, receivership, branch or management;
"chargeable gain" has the same meaning as in the Capital Gains Tax Acts, but does not include a gain accruing on a disposal made before the 6th day of April, 1976;
"charges on income" has the meaning assigned to it by section 243(1);
"close company" has the meaning assigned to it by sections 430 and 431;
"company" means any body corporate and includes a trustee savings bank within the meaning of the Trustee Savings Banks Act, 1989, but d
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