# Finance Act 1998, Paragraph 87B


(1) Sub-paragraph (2) applies if at any time an SE—
(a) transfers its registered office from the United Kingdom, and
(b) ceases to be resident in the United Kingdom.
(2) The other Parts of this Schedule apply after that time, but in relation to liabilities accruing and matters arising before that time, as if the SE were still resident in the United Kingdom.

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