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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 123 is up to date with all changes known to be in force on or before 08 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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123Assumptions as to UK residenceU.K.
This section has no associated Explanatory Notes
(1)Assume that the surrendering company is UK resident throughout the EEA accounting 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 surrendering company carries on its activities (although see section 124), or
(b)that the surrendering company ceases to be UK resident at the end of the EEA accounting period.
(3)Assume that the surrendering company becomes UK resident (and, therefore, within the charge to corporation tax) at the beginning of the EEA accounting period.
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