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Paragraph 15

(1)

In paragraph 13—

  • “general consent” means a consent under a section to which sub-paragraph (2) applies which is given generally within the meaning of subsection (4) of the section in question,

  • “taxable” means liable to tax on income by reason of domicile, residence or place of management,

  • “Treasury consent” means a consent under a section to which sub-paragraph (2) applies which is given for the purposes of subsection (1)(a) of the section in question.

(2)

This sub-paragraph applies to the following sections (restrictions on the migration etc of companies)—

  • section 765 of ICTA,

  • section 482 of the Income and Corporation Taxes Act 1970,

  • section 468 of the Income Tax Act 1952, and

  • section 36 of FA 1951.