Part 2Charge to corporation tax: basic provisions

Chapter 3Company residence

13Overview of Chapter

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.