Statute
Section 521 — Corporation Tax Act 2010: “UK company” and “non-UK company”
Text of the provision Official document
“UK company” and “non-UK company” 521 1 In this Part “ UK company ” means a company which is—
a UK resident, and b not resident in another place in accordance with the law of that place relating to taxation.
2 References in this Part to a “non-UK company”, in the case of a group of companies, are to be read in accordance with subsection (1) (and references in such a case to a company which is a “UK member” or “non-UK member” of the group are to be read accordingly).
Official source: legislation.gov.uk
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