42. After section 42 insert—
(1) This section determines whether a corporation or association is domiciled in the United Kingdom for the purposes of—
(a)sections 15A to 15E, and
(b)section 16(1)(b).
(2) A corporation or association has its domicile in the United Kingdom if and only if—
(a)its registered office is at a place in the United Kingdom,
(b)its place of incorporation is in the United Kingdom (in a case where it has no registered office),
(c)the place under the law of which its formation took place is a place in the United Kingdom (in a case where it has no registered office or place of incorporation),
(d)its central administration is in the United Kingdom, or
(e)its principal place of business is in the United Kingdom.”.
Commencement Information
I1Reg. 42 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(1)