Corporation Tax Act 2009

This adran has no associated Nodiadau Esboniadol

384U.K.After section 286 insert—

“286AResidence of companies

Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of—

(a)this Act (so far as relating to capital gains tax), and

(b)any other enactment relating to capital gains tax,

as it applies for the purposes of the Corporation Tax Acts.”