- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
15Continuation of residence established under common law
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Nodiadau Esboniadol
(1)This section applies to a company which is neither—
(a)incorporated in the United Kingdom, nor
(b)resident in the United Kingdom by virtue of section 16 or 17.
(2)If the company—
(a)is no longer carrying on a business, and
(b)was UK resident for the purposes of the Corporation Tax Acts immediately before it ceased to carry on business,
the company continues to be UK resident for the purposes of the Corporation Tax Acts.
(3)If the company—
(a)is being wound up outside the United Kingdom, and
(b)was UK resident for the purposes of the Corporation Tax Acts immediately before any of its activities came under the control of a foreign liquidator,
the company continues to be UK resident for the purposes of the Corporation Tax Acts.
(4)In subsection (3) “foreign liquidator” means a person exercising functions which, in the United Kingdom, would be exercisable by a liquidator.
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