This section applies to an SE which transfers its registered office to the United Kingdom in accordance with Article 8 of Council Regulation (EC) No 2157/2001 on the Statute for a European company (Societas Europaea).

The SE is UK resident for the purposes of the Corporation Tax Acts from the time of its registration in the United Kingdom.

Accordingly, even if a different place of residence is given by a rule of law, the SE is not resident in that place for the purposes of the Corporation Tax Acts.

The SE does not cease to be UK resident merely because it later transfers its registered office from the United Kingdom.