Statute
Section 14 — Corporation Tax Act 2009: Companies incorporated in the United Kingdom
Text of the provision Official document
Companies incorporated in the United Kingdom 14 1 A company which is incorporated in the United Kingdom is UK resident for the purposes of the Corporation Tax Acts.
2 Accordingly, even if a different place of residence is given by a rule of law, the company is not resident in that place for the purposes of the Corporation Tax Acts.
Official source: legislation.gov.uk
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