42. After section 42 insert—
42A.—(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.”.