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Finance (No. 2) Act 2005
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- UK Public General Acts
- 2005 c. 22
- Part 4
- Section 61
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Version Superseded: 01/04/2010
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61Continuity for transitional purposesU.K.
(1)If at any time a company ceases to be resident in the United Kingdom in the course of the formation of an SE by merger (whether or not the company continues to exist after the formation of the SE) the provision specified in subsection (3) shall apply after that time, but in relation to liabilities accruing and matters arising before that time—
(a)as if the company were still resident in the United Kingdom, and
(b)where the company has ceased to exist, as if the SE were the company.
(2)If at any time an SE transfers its registered office from the United Kingdom and ceases to be resident in the United Kingdom, the provision specified in subsection (3) shall apply after that time, but in relation to liabilities accruing and matters arising before that time, as if the SE were still resident in the United Kingdom.
(3)The provision mentioned in subsections (1) and (2) is Schedule 18 to FA 1998 (tax returns, assessments, etc).
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