Statute
Section 1034 — Corporation Tax Act 2010: Requirements as to residence
Text of the provision Official document
Requirements as to residence 1034 1 The seller must be resident ... in the United Kingdom in the tax year in which the purchase is made.
2 If the shares are held through a nominee, the nominee must also be resident ... in the United Kingdom in the tax year in which the purchase is made.
3 The residence ... of personal representatives are taken for the purposes of this section to be the same as the deceased person's residence ... immediately before that person's death. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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