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Income and Corporation Taxes Act 1988
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Income and Corporation Taxes Act 1988, Paragraph 8 is up to date with all changes known to be in force on or before 02 December 2024. 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.
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Changes and effects yet to be applied to Schedule 24 Paragraph 8:
- Act Tax Acts: power to modify conferred by 2004 c. 25 s. 18
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- Act Tax Acts: power to modify conferred by 2004 c. 25 s. 18
8U.K.Without prejudice to the operation of [F1Chapter 1 of Part 22 of CTA 2010] in a case where the company is the predecessor, within the meaning of [F2that Chapter], and a company resident in the United Kingdom is the successor, within the meaning of [F2that Chapter]—
(a)the assumption that the company is resident in the United Kingdom shall not be regarded as requiring it also to be assumed that the company is within the charge to tax in respect of a trade for the purposes of [F2that Chapter], and
(b)except in so far as the company is actually within that charge (by carrying on the trade through a [F3permanent establishment] in the United Kingdom), it shall accordingly be assumed that the company can never be the successor, within the meaning of [F2that Chapter], to another company (whether resident in the United Kingdom or not).
Textual Amendments
F1Words in Sch. 24 para. 8 substituted (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 146(3)(a) (with Sch. 2)
F2Words in Sch. 24 para. 8 substituted (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 146(3)(b) (with Sch. 2)
F3Words in Sch. 24 para. 8(b) substituted (with effect in accordance with s. 153(4) of the amending Act) by Finance Act 2003 (c. 14), s. 153(1)(a)
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