Pt. 10A inserted by TIOPA 2010, s. 371 and Sch. 7, para. 108(2), with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, for income tax and capital gains tax purposes for the tax year 2010–11 and subsequent tax years, and for petroleum revenue tax purposes for chargeable periods beginning on or after 1 July 2010.
COMPANY CEASING TO BE UK RESIDENT ON FORMATION OF SE BY MERGER
87A(1) Sub-paragraph (2) applies if at any time a company ceases to be resident in the United Kingdom in the course of the formation of an SE by merger, whether or not the company continues to exist after the formation of the SE.