# Corporation Tax Act 2009, Paragraph 13


(1) Subject to sub-paragraph (2), section 14 does not apply to a company if—
(a) immediately before 15 March 1988 the company was non-UK resident, having ceased to be UK resident under a Treasury consent, and
(b) immediately before 1 April 2009 section 66(1) of FA 1988 did not apply to the company because of paragraph 1(1) of Schedule 7 to that Act (certain companies which ceased to be UK resident before 15 March 1988 in pursuance of a Treasury consent).
(2) If at any time a company falling within sub-paragraph (1)—
(a) ceases to carry on business,
(b) becomes UK resident, or
(c) if the Treasury consent was a general consent, ceases to be taxable in a territory outside the United Kingdom,
section 14 applies in relation to the company after that time.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.