OpenLegislation

Part 2 Application of UK rules to non-resident companyC1

United Kingdom

  1. Introduction
  2. Basic rules
  3. Assumptions as to UK residence
  4. Assumptions as to places in which activities carried out
  5. Deemed accounting period
  6. Capital allowances
  7. Applicable UK tax rules

Annotations

Modifications

C1

Sch. 18A Pt. 2 modified (28.10.2008 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008 (S.I. 2008/2646), regs. 1(1), 2

Notes on Schedule 18A

Textual amendments

F1

Sch. 18A repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 141, Sch. 3 Pt. 1 (with Sch. 2)

F2

Sch. 18A inserted (with effect in accordance with Sch. 1 para. 9 of the amending Act) by Finance Act 2006 (c. 25), Sch. 1 para. 7