Part 2

Charge to corporation tax: basic provisions
Chapter 3

Company residence

Overview of Chapter
13
1
This Chapter contains rules for determining the residence of companies.
2
Section 14 gives the main rule for companies incorporated in the United Kingdom (including SEs and SCEs incorporated in the United Kingdom).
3
Section 15 deals with companies which have been UK resident under the rules of common law and provides for their continued residence when certain circumstances arise.
4
Sections 16 and 17 deal with SEs and SCEs which transfer their registered office to the United Kingdom.
5
Section 18 contains a special rule for companies treated as non-UK resident under double taxation arrangements.
Pt. 2 Ch. 3 applied by 2007 c. 3, s. 835A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 706 (with Sch. 2 Pts. 1, 2))
Pt. 2 Ch. 3 applied by 1970 c. 9, s. 109A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 308 (with Sch. 2 Pts. 1, 2))
Pt. 2 Ch. 3 applied by 1992 c. 12, s. 286A (as inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 384 (with Sch. 2 Pts. 1, 2))