CG42315 - MIGRATION OF COMPANIES: RESIDENCE: SETTLEMENT OF LIABILITIES When a company does migrate after 15 March 1988 FA88/S130 to FA88/S132 impose variousrequirements on it designed to

ensure that it settles all its tax liabilities in duecourse, see CTM34100 onwards. However there is an exemption from Sections 130(1)-(6) and131(1)-(5) for companies becoming non-resident on

30 November 1993 solely by reason of theenactment of FA94/S249. Print this page