In sections 236H to 236T and this section—
"company" has the meaning given by section 170(9);
"ordinary share capital" has the meaning given by section 1119 of CTA 2010;
"trade" means any trade which is conducted on a commercial basis and with a view to the realisation of profits.
In those sections—
references to a group, to membership of a group or to the principal company of a group, are to be construed in accordance with section 170, and
references to a group are to be construed with any necessary modifications where applied to a company incorporated under the law of a country or territory outside the United Kingdom.
In determining whether a person is connected with another for the purposes of those sections, section 286 applies as if subsection (8) of that section also mentioned uncle, aunt, nephew and niece.