[371VE Cell companies etc]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371VE  Cell companies etc]

[(1)     This Part applies in relation to unincorporated cells and incorporated cells as if they were non-UK resident companies.

(2)     An “unincorporated cell” is an identifiable part (by whatever name known) of a non-UK resident company which meets the following condition.

(3)     The condition is that, under the law under which the non-UK resident company is incorporated or formed, under the articles of association or other document regulating the non-UK resident company or under any arrangement entered into by or in relation

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