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Legislation
Corporation Tax Act 2009

Chapter 3 Company residence

  • Section 13 Overview of Chapter
  • Section 14 Companies incorporated in the United Kingdom
  • Section 15 Continuation of residence established under common law
  • Section 16 SEs which transfer registered office to the United Kingdom
  • Section 17 SCEs which transfer registered office to the United Kingdom
  • Section 18 Companies treated as non-UK resident under double taxation arrangements
  1. Corporation Tax Act 2009
  2. /
  3. /Part 2 Charge to corporation tax: basic provisions

Chapter 3 Company residence

From legislation.gov.uk

Contents

  1. Section 13 Overview of Chapter
  2. Section 14 Companies incorporated in the United Kingdom
  3. Section 15 Continuation of residence established under common law
  4. Section 16 SEs which transfer registered office to the United Kingdom
  5. Section 17 SCEs which transfer registered office to the United Kingdom
  6. Section 18 Companies treated as non-UK resident under double taxation arrangements
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