Related Commentary  Related HMRC Manuals

109B(1)  Each of conditions A to D must be met before a company ceases to be resident in the United Kingdom, subject to subsection (5A).

109B(2)  Condition A is that the company gives to the Commissioners for Her Majesty's Revenue and Customs notice of its intention to cease to be resident in the United Kingdom.

109B(3)  Condition B is that the notice specifies the time (“the migration time”) when the company intends to cease to be resident in the United Kingdom.

109B(4)  Condition C is that the company gives to the Commissioners–

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