Section 13 — Corporation Tax Act 2009: Overview of Chapter

Overview of Chapter 13 1 This Chapter contains rules for determining the residence of companies.

2 Section 14 gives the main rule for companies incorporated in the United Kingdom (including SEs and SCEs incorporated in the United Kingdom).

3 Section 15 deals with companies which have been UK resident under the rules of common law and provides for their continued residence when certain circumstances arise.

4 Sections 16 and 17 deal with SEs and SCEs which transfer their registered office to the United Kingdom.

5 Section 18 contains a special rule for companies treated as non-UK resident under double taxation arrangements.