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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. Chapter 3 · Company residence
  2. Companies treated as non-UK resident under double taxation arrangements

Section 18 | Companies treated as non-UK resident under double taxation arrangements

From legislation.gov.uk

(1)This section applies to a company which is treated as—

(a)resident in a territory outside the United Kingdom, and

(b)non-UK resident,

for the purposes of any double taxation arrangements.

(2)For the purposes of the Corporation Tax Acts the company is—

(a)resident outside the United Kingdom, and

(b)non-UK resident.

(3)Subsection (2) applies even if the company would otherwise be UK resident for the purposes of the Corporation Tax Acts by virtue of section 14, 15, 16 or 17 or another rule of law.

(4)To decide whether a company is treated as mentioned in subsection (1)(a) and (b) for the purposes of any double taxation arrangements, assume that—

(a)the company has made a claim for relief under the arrangements, and

(b)in consequence of the claim it falls to be decided whether the company is to be treated as mentioned in subsection (1)(a) and (b) for the purposes of the arrangements.

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