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If a company ceases to be resident without satisfying the requirement to give notice and to make arrangements, it is liable under TMA70/S109C to a penalty up to the amount of its outstanding liabilities at the date of migration. »Ê¹ÚÌåÓýapp directors of the company and of its controlling companies and the controlling companies themselves may also each be liable to a similar penalty.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .