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Legislation

Corporation Tax Act 2010

Crossheading Other rules, assumptions and exclusions

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Section 122 Assumptions to be made in recalculating EEA amount
Section 123 Assumptions as to UK residence
Section 124 Assumptions as to places in which activities carried on
Section 125 Assumptions as to accounting periods
Section 126 Assumptions in relation to capital allowances
Section 127 Amounts excluded because of certain arrangements
Section 128 Rules for recalculating EEA amount

Corporation Tax Act 2010
Other rules, assumptions and exclusions

Section 123 | Assumptions as to UK residence

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 5 Ch. 3 omitted (with effect in accordance with Sch. 4 para. 4 of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 24(3)

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