{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-6C",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-6C.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/6C",
  "kind": "section",
  "number": "6C",
  "heading": "“Long-term UK resident”: bodies corporate",
  "text": "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—\n(a) is incorporated in the United Kingdom, or\n(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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 6A-6C inserted (6.4.2025) by Finance Act 2025 (c. 8), s. 44(3)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/6C",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}