3(1)“UK company” means a company which is (or is treated as if it is) formed and registered under the Companies Act 2006, unless it falls within sub-paragraph (2).U.K.
(2)The term “UK company” does not include a company which is—
(a)an open-ended investment company within the meaning of section 613 of CTA 2010, or
(b)an investment trust within the meaning of section 1158 of CTA 2010.