[109B Provisions for securing payment by company of outstanding tax]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Companies ceasing to be UK resident]

[109B  Provisions for securing payment by company of outstanding tax]

[(1)     Each of conditions A to D must be met before a company ceases to be resident in the United Kingdom[, subject to subsection (5A)].

(2)     Condition A is that the company gives to the Commissioners for Her Majesty's Revenue and Customs notice of its intention to cease to be resident in the United Kingdom.

(3)     Condition B is that the notice specifies the time (“the migration time”) when the company intends to cease

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