Related Commentary  Related HMRC Manuals

109E(1)  This section applies if–

(a)a company (“the migrating company”) ceases to be resident in the United Kingdom at any time, and

(b)any tax which is payable by the company in respect of periods beginning before that time is not paid within 6 months from the time when it becomes payable.

109E(1A)  The reference in subsection (1)(b) to the time when tax becomes payable is a reference to–

(a)in a case where a CT exit charge payment plan has been entered into in accordance with Schedule 3ZB in respect of the tax, the time when the tax becomes payable under the plan, and

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