[259JA Circumstances in which the Chapter applies]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Application of Chapter]

[259JA  Circumstances in which the Chapter applies]

[(1)     This Chapter applies if conditions A and B are met.

(2)     Condition A is that a company is a—

(a)     dual resident company, or

(b)     relevant multinational company.

(3)     For the purposes of this Chapter a company is a “dual resident company” if—

(a)     it is UK resident, and

(b)     it is also within the charge to a tax under the law of a territory outside the United Kingdom because—

(i)     it derives its status as a company

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