Version Superseded: 31/12/2020
Point in time view as at 01/07/2012. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 112 is up to date with all changes known to be in force on or before 24 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
In this Chapter—
“EEA accounting period” means a period for which an EEA related company has a loss or other amount,
“EEA amount” has the meaning given under Step 1 of section 113(2),
“” means a non-UK resident company that—
is resident in an EEA territory, or
is not resident in any EEA territory but is carrying on a trade in an EEA territory through a permanent establishment, and
“EEA territory”, in relation to any time, means a territory outside the United Kingdom that is within the European Economic Area at that time.
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