Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019


Amendment of section 615 of Act of 1997

51. Section 615 of the Act of 1997 is amended, in subsection (2)(b), by the substitution of the following subparagraph for subparagraph (ii):

“(ii) a reference to a company shall apply only to a company which, by virtue of the law of a relevant Member State, is resident for the purposes of tax in such a Member State, and for this purpose—

‘relevant Member State’, in addition to the meaning assigned to that expression by section 616(7), shall be deemed to include the United Kingdom;

‘tax’, in relation to a relevant Member State other than the State, means any tax imposed in the Member State which corresponds to corporation tax in the State.”.