Related Commentary  Related HMRC Manuals

18(1)  This section applies to a company which is treated as–

(a)resident in a territory outside the United Kingdom, and

(b)non-UK resident,

for the purposes of any double taxation arrangements.

18(2)  For the purposes of the Corporation Tax Acts the company is–

(a)resident outside the United Kingdom, and

(b)non-UK resident.

18(3)  Subsection (2) applies even if the company would otherwise be UK resident for the purposes of the Corporation Tax Acts by virtue of section 14, 15, 16 or 17 or another rule of law.

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