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

609  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 rights and liabilities under its derivative contracts for consideration of an amount equal to their fair value at that time, and

(b)     it had immediately

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