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Corporation Tax Act 2010
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123Assumptions as to UK residence
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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