629C Company ceasing to be resident on formation of SE or SCE

This section re-states the former section 629A, which relates to companies ceasing to be resident in the State on formation of an SE (a European public liability company) or an SCE (a European Cooperative Society). Such companies are deemed to continue to be resident in the State or, if the company has ceased to exist, as if the SE or SCE were the company for the purposes of liabilities accruing or matters arising before the date of cessation.

Relevant Date: Finance Act 2021