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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 124 is up to date with all changes known to be in force on or before 12 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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124Assumptions as to places in which activities carried onU.K.
This section has no associated Explanatory Notes
(1)If during the EEA accounting period the surrendering company carries on a trade wholly or partly in the relevant EEA territory, assume that the trade is carried on wholly or partly in the United Kingdom.
(2)If the surrendering company holds any estate, interest or rights in or over land in the relevant EEA territory, assume that the land is in the United Kingdom.
(3)For the purposes of subsection (2) the reference to holding an estate, interest or rights in or over land in the relevant EEA territory is to be read so as to produce the result that most closely corresponds with that produced by applying those concepts of law in relation to a UK property business or land in the United Kingdom.
(4)In this section “the relevant EEA territory” means—
(a)the EEA territory in which the surrendering company is resident, or
(b)(as the case may be) the EEA territory in which the surrendering company carries on a trade through a permanent establishment.
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