Paragraph 11

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 15 modified (1.10.1999) by Finance Act 1999 s. 113(3)(4) Sch. 16 para. 11 (subst. 1988 c. 39 s. 143(4))
Sch. 15 para. 1 restricted (1.10.1999) by Finance Act 1999 s. 113(3)(4) Sch. 16 para. 11 (subst. 1988 c. 39 s. 143(2))
Sch. 15 para. 6 - 8 Sch. 16 para. 2 - 11 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note

In this Schedule—

“company” includes any body of persons, corporate or unincorporate;
F1“UK company” means—
1. (a)
  a company that is formed or established in the United Kingdom (other than an SE which has its registered office outside the United Kingdom following a transfer in accordance with Article 8 of Council Regulation (EC) 2157/2001 on the Statute for a European Company (Societas Europaea)), or
2. (b)
  F2a UK Societas;
“non-UK company” means a company that is not a UK company.

Annotations

F1: Words in Sch. 15 para. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 58(3)
F2: Sch. 15 para. 11(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 9(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

C1: Sch. 15 modified (27.7.1999 with effect as mentioned in s. 113(4) of 1999 c. 16) by 1988 c. 39, s. 143(4)(a) (as inserted (27.7.1999 with effect as mentioned in s. 113(4) of the amending Act) by 1999 c. 16, s. 113(3), Sch. 16 para. 11)