Chapter 3 Company residenceC1C2C3
United Kingdom
- 13Overview of Chapter
- 14Companies incorporated in the United Kingdom
- 15Continuation of residence established under common law
- 16SEs which transfer registered office to the United Kingdom
- 17SCEs which transfer registered office to the United Kingdom
- 18Companies treated as non-UK resident under double taxation arrangements
Annotations
Modifications
- C1
Pt. 2 Ch. 3 applied by 1970 c. 9, s. 109A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 308 (with Sch. 2 Pts. 1, 2))
- C2
Pt. 2 Ch. 3 applied by 1992 c. 12, s. 286A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 384 (with Sch. 2 Pts. 1, 2))
- C3
Pt. 2 Ch. 3 applied by 2007 c. 3, s. 835A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 706 (with Sch. 2 Pts. 1, 2))