# Finance Act 1998, Paragraph 87A


(1) Sub-paragraph (2) applies if at any time a company ceases to be resident in the United Kingdom in the course of the formation of an SE by merger, whether or not the company continues to exist after the formation of the SE.
(2) The other Parts of this Schedule apply after that time, but in relation to liabilities accruing and matters arising before that time—
(a) as if the company were still resident in the United Kingdom, and
(b) if the company has ceased to exist, as if the SE were the company.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/87A (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-87A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.