Related Commentary  Related HMRC Manuals

15(1)  This section applies to a company which is neither–

(a)incorporated in the United Kingdom, nor

(b)resident in the United Kingdom by virtue of section 16 or 17.

15(2)  If the company–

(a)is no longer carrying on a business, and

(b)was UK resident for the purposes of the Corporation Tax Acts immediately before it ceased to carry on business,

the company continues to be UK resident for the purposes of the Corporation Tax Acts.

15(3)  If the company–

(a)is being wound up outside the United Kingdom, and

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