Search Legislation

The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 15

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007, Paragraph 15. Help about Changes to Legislation

Residence of SCEU.K.

This section has no associated Explanatory Memorandum

15.—(1) Section 66A of FA 1988 (residence of SE) M1 is amended as follows.

(2) For subsection (1) substitute—

(1) This section applies in relation to—

(a)an SE which transfers its registered office to the United Kingdom (in accordance with Article 8 of Council Regulation (EC) 2157/2001 on the Statute for a European Company (Societas Europaea)), and

(b)an SCE which transfers its registered office to the United Kingdom (in accordance with Article 7 of Council Regulation (EC) 1435/2003 on the Statute for a European Cooperative Society (SCE))..

(3) In subsections (2) and (3) after “SE” insert “ or SCE ”.

(4) The heading accordingly becomes “ Residence of SE or SCE ”.

Marginal Citations

M1Section 66A was inserted by section 60(1) of the Finance (No. 2) Act 2005.

Back to top

Options/Help