Section 6C “Long-term UK resident”: bodies corporateF1

For the purposes of this Act, a body corporate is a “long-term UK resident” at all times in a tax year if the body—

(a)

is incorporated in the United Kingdom, or

(b)

was (if in existence before the beginning of the tax year) within the charge to corporation tax on income at any time during the previous tax year by virtue of section 5(1) of the Corporation Tax Act 2009 (UK resident companies).

Annotations

Textual amendments

F1: Ss. 6A-6C inserted (6.4.2025) by Finance Act 2025 (c. 8), s. 44(3)(4)

Notes on the whole Act

Textual amendments

F1: By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.