Point in time view as at 15/03/2018.
Finance Act 2011, Cross Heading: Residence is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
45U.K.For the purposes of this Schedule—
(a)the territory in which a company is resident is to be determined as for corporation tax purposes, and
(b)the territory in which a partnership is resident is the territory in which the control and management of the partnership's trade and investment activities take place.
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