Section 16 — Corporation Tax Act 2009: SEs which transfer registered office to the United Kingdom

SEs which transfer registered office to the United Kingdom 16 1 This section applies to an SE which transfers its registered office to the United Kingdom in accordance with Article 8 of Council Regulation ( on the Statute for a European company (Societas Europaea). EC ) No 2157/2001 2 The SE is UK resident for the purposes of the Corporation Tax Acts from the time of its registration in the United Kingdom.

3 Accordingly, even if a different place of residence is given by a rule of law, the SE is not resident in that place for the purposes of the Corporation Tax Acts.

4 The SE does not cease to be UK resident merely because it later transfers its registered office from the United Kingdom.