333 Company ceasing to be UK resident
Corporation Tax Act 2009 (2009 c 4) | Legislation

Company moving abroad

333  Company ceasing to be UK resident

(1)     If a company ceases to be UK resident, this Part applies as if—

(a)     immediately before so ceasing the company had assigned the assets and liabilities which represent its loan relationships for consideration of an amount equal to their fair value at that time, and

(b)

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