Paragraph 7 F1

(1)

As to when this Part of this Schedule applies, see—

(a)

Part 1 of this Schedule (companies ceasing to be resident in the United Kingdom), and

(b)

Part 2 of this Schedule (companies with permanent establishments in the United Kingdom).

(2)

In this Part of this Schedule, as it applies to a company in relation to which Part 1 of this Schedule applies, terms and expressions which are used in this Part and in that Part have the same meanings in this Part as in that Part.

(3)

In this Part of this Schedule, as it applies to a company in relation to which Part 2 of this Schedule applies, terms and expressions which are used in this Part and in that Part have the same meanings in this Part as in that Part.

Annotations

Textual amendments

F1: Sch. 3ZB inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 6

Notes on Schedule 3ZB

Textual amendments

F2: Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(c)

Notes on Part 3

Textual amendments

F2: Words in Sch. 3ZB substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 6(1)(a)