[371SD UK residence etc]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371SD  UK residence etc]

[(1)     Assume—

(a)     that the CFC is UK resident at all times during the relevant accounting period,

(b)     if the relevant accounting period is not the CFC's first accounting period, that the CFC has been UK resident from the beginning of the CFC's first accounting period, and

(c)     except where the CFC ceases to be a CFC at the end of the relevant accounting period, that the CFC will continue to be UK

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