Avoidance of a UK taxable presence Avoidance of a UK taxable presenceF1
Repealed
- 86Non-UK company avoiding a UK taxable presence
- 87Exception for companies with limited UK-related sales or expenses
Annotations
Textual amendments
- F1
Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)