Related Commentary  Related HMRC Manuals

109D(1)  Subsection (5) applies if–

(a)condition E is met, and

(b)either of conditions F and G is met.

109D(2)  Condition E is that in relation to a company (“the migrating company”) any person (“P”) does or is party to the doing of any act which to P's knowledge amounts to or results in, or forms part of a series of acts which together amount to or result in, or will amount to or result in, the migrating company ceasing to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met.

109D(3)  Condition F is that P is–

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