SCHEDULES
F1F1F2SCHEDULE 18A
Sch. 18A inserted (with effect in accordance with Sch. 1 para. 9 of the amending Act) by Finance Act 2006 (c. 25), Sch. 1 para. 7
C1Part 2Application of UK rules to non-resident company
Sch. 18A Pt. 2 modified (28.10.2008 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008 (S.I. 2008/2646), regs. 1(1), 2
Assumptions as to UK residence
12
1
It is to be assumed that the EEA company is resident in the United Kingdom throughout the loss period.
2
But this does not require it to be assumed—
a
that there is any change in the place or places at which the EEA company carries on its activities (although see paragraph 13), or
b
that the EEA company ceases to be resident in the United Kingdom at the end of the loss period.
3
It is to be assumed that the EEA company becomes resident in the United Kingdom (and, accordingly, within the charge to corporation tax) at the beginning of the loss period.
Sch. 18A repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 141, Sch. 3 Pt. 1 (with Sch. 2)