[608JA Exemption where company resident in specified territory]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608JA  Exemption where company resident in specified territory]

[(1)     Section 608A does not apply in relation to a company for a tax year if—

(a)     the company is resident in a specified territory throughout the tax year,

(b)     UK-derived amounts arising to the company in the tax year are chargeable to tax under

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