Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 18
Relocation of section 61 of F(No.2)A 2005 (paragraphs 107–110)
Schedule 7 Part 18 moves provisions about European companies (SEs) that cease to be UK resident into Schedule 18 of the Finance Act 1998, ensuring that HMRC can still pursue tax liabilities that arose while such companies were in the UK.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.