Section 188CJ Meaning of “UK related” companyF1
United Kingdom
For the purpose of sections 188CE to 188CI a company is UK related if—
(a)
it is a UK resident company, or
(b)
it is a non-UK resident company F2within the charge to corporation tax.
Annotations
Textual amendments
- F1
Pt. 5A inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 23
- F2
Words in s. 188CJ(b) substituted (with effect in accordance with s. 24(3) of the amending Act) by Finance Act 2019 (c. 1), s. 24(2)
Notes on Part 5A
Modifications
- C1
Pt. 5A excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))