Related Commentary  Related HMRC Manuals

371VE(1)  This Part applies in relation to unincorporated cells and incorporated cells as if they were non-UK resident companies.

371VE(2)  An “unincorporated cell” is an identifiable part (by whatever name known) of a non-UK resident company which meets the following condition.

371VE(3)  The condition is that, under the law under which the non-UK resident company is incorporated or formed, under the articles of association or other document regulating the non-UK resident company or under any arrangement entered into by or in relation to the non-UK resident company–

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