# Taxes Management Act 1970, Paragraph 7


(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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZB/paragraph/7 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-3ZB/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.