Part 5 Company Residence: Exceptions to Section 14
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 5 Company Residence: Exceptions to Section 14

13

(1)     Subject to sub-paragraph (2), section 14 does not apply to a company if—

(a)     immediately before 15 March 1988 the company was non-UK resident, having ceased to be UK resident under a Treasury consent, and

(b)     immediately before 1 April 2009 section 66(1) of FA 1988 did not apply to the company because of paragraph 1(1) of Schedule 7 to that Act (certain companies which ceased to be UK resident before

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