Corporation Tax Act 2010

112 EEA related definitions U.K.

In this Chapter—

• “EEA accounting period” means a period for which an EEA related company has a loss or other amount,

• “EEA amount” has the meaning given under Step 1 of section 113(2),

• “EEA related company” means a non-UK resident company that—

  (a)

  is resident in an EEA territory, or

  (b)

  is not resident in any EEA territory but is carrying on a trade in an EEA territory through a permanent establishment, and

• “EEA territory”, in relation to any time, means

  (a)

  [F1 a territory outside the United Kingdom that is within the European Economic Area at that time] [F2 , or

  (b)

  Gibraltar.]

Textual Amendments

F1 Words in s. 112 renumbered (31.12.2020) as paragraph (a) of the definition by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 17(3)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

F2 Words in s. 112 inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 17(3)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)