Part V Supplementary and General Provisions
Domicile
42 Domicile and seat of corporation or association.
(1)
For the purposes of this Act the seat of a corporation or association (as determined by this section) shall be treated as its domicile.
(2)
The following provisions of this section determine where a corporation or association has its seat—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
for the purposes of this Act other than the provisions mentioned in section 43(1)(b) and (c).
(3)
A corporation or association has its seat in the United Kingdom if and only if—
(a)
it was incorporated or formed under the law of a part of the United Kingdom and has its registered office or some other official address in the United Kingdom; or
(b)
its central management and control is exercised in the United Kingdom.
(4)
A corporation or association has its seat in a particular part of the United Kingdom if and only if it has its seat in the United Kingdom and—
(a)
it has its registered office or some other official address in that part; or
(b)
its central management and control is exercised in that part; or
(c)
it has a place of business in that part.
F2(4A)
For the purposes of sections 15A to 15E and rules 1, 2, 3, 5, 11(a)(ii) and 15(1) in Schedule 4, the requirement in subsection (4) that a corporation or association has its seat in the United Kingdom is to be treated as satisfied if the corporation or association satisfies the requirement in section 42A(2) for having its domicile in the United Kingdom.
(5)
A corporation or association has its seat in a particular place in the United Kingdom if and only if it has its seat in the part of the United Kingdom in which that place is situated and—
(a)
it has its registered office or some other official address in that place; or
(b)
its central management and control is exercised in that place; or
(c)
it has a place of business in that place.
(6)
F3... A corporation or association has its seat in a state other than the United Kingdom if and only if—
(a)
it was incorporated or formed under the law of that state and has its registered office or some other official address there; or
(b)
its central management and control is exercised in that state.
F4(6A)
Subsections (1), (3) and (6) are subject to section 42A.
F5(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)
In this section—
“business” includes any activity carried on by a corporation or association, and “place of business” shall be construed accordingly;
“official address”, in relation to a corporation or association, means an address which it is required by law to register, notify or maintain for the purpose of receiving notices or other communications.