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Legislation

Finance Act 2015

Crossheading Avoidance of a UK taxable presence

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Section 86 Non-UK company avoiding a UK taxable presence
Section 87 Exception for companies with limited UK-related sales or expenses

Avoidance of a UK taxable presence
Non-UK company avoiding a UK taxable presence

Section 86 | Non-UK company avoiding a UK taxable presence

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)