Section 747(6)

Cross references

FA 2000, Sch. 22, para. 54: provisions to which Sch. 24 is subject in relation to tonnage tax companies.


Related HMRC Manuals

1(1)  The company shall be assumed to be resident in the United Kingdom.

1(2)  Nothing in sub-paragraph (1) above requires it to be assumed that there is any change in the place or places at which the company carries on its activities.

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