42 Domicile and seat of corporation or association

42  Domicile and seat of corporation or association

(1)     For the purposes of this Act the seat of a corporation or association (as determined by this section) shall be treated as its domicile.

(2)     The following provisions of this section determine where a corporation or association has its seat—

(a)     . . .

(b)     for the purposes of this Act other than the provisions mentioned in section 43(1)(b) and (c).

(3)     A corporation or association has its seat in the United Kingdom if and only if—

(a)     it was incorporated or formed under the law of a part of the United Kingdom

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