134Meaning of “UK related” companyU.K.
This section has no associated Explanatory Notes
For the purposes of sections 131 to 133 a company is UK related if—
(a)it is a UK resident company, or
(b)it is a non-UK resident company [F1within the charge to corporation tax].
Textual Amendments
F1Words in s. 134(b) substituted (with effect in accordance with s. 24(3) of the amending Act) by Finance Act 2019 (c. 1), s. 24(1)