CIRCUMSTANCES IN WHICH CT EXIT CHARGE PAYMENT PLAN MAY BE ENTERED INTO

History

In the heading, the words “CT exit charge payment plan” substituted for the words “exit charge payment plan” by FA 2019, s. 22 and Sch. 7, para. 6(1)(b), with effect from 12 February 2019 (Royal Assent).


Related Commentary  

1(1)  This Part of this Schedule and Part 3 of this Schedule apply where an eligible company–

(a)ceases to be resident in the United Kingdom,

(b)on ceasing to be so resident, becomes resident in a relevant EEA state, and

(c)is liable to pay qualifying corporation tax in respect of the migration accounting period.

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