HC Deb 04 March 1965 vol 707 cc288-9W
Mr. Biggs-Davison

asked the President of the Board of Trade what companies have changed their domicile since 15th October, 1964; and to which other countries they have moved.

Mr. Jay

A company is domiciled in the country in which it is incorporated and cannot change its domicile. Companies may, however, change their residence, subject to the provisions of Section 468 of the Income Tax Act, 1952.