Statute
Section 188CJ — Corporation Tax Act 2010: Meaning of “ UK related” company
Text of the provision Official document
Meaning of “ UK related” company 188CJ For the purpose of sections 188CE to 188CI a company is UK related if—
a it is a UK resident company, or b it is a non-UK resident company within the charge to corporation tax .
Official source: legislation.gov.uk
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