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Section 6C: "Long-term UK resident": bodies corporate

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Part I: GENERAL

For the purposes of this Act, a body corporate is a "long-term UK resident" at all times in a tax year if the body—

is incorporated in the United Kingdom, or
was (if in existence before the beginning of the tax year) within the charge to corporation tax on income at any time during the previous tax year by virtue of section 5(1) of the Corporation Tax Act 2009 (UK resident companies).

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.