This Chapter contains rules for determining the residence of companies.

Section 14 gives the main rule for companies incorporated in the United Kingdom (including SEs and SCEs incorporated in the United Kingdom).

Section 15 deals with companies which have been UK resident under the rules of common law and provides for their continued residence when certain circumstances arise.

Sections 16 and 17 deal with SEs and SCEs which transfer their registered office to the United Kingdom.

Section 18 contains a special rule for companies treated as non-UK resident under double taxation arrangements.