Income Tax Act 2007 (c. 3)

Part 14 U.K. Income tax liability: miscellaneous rules

Chapter 2 U.K. Residence

835 Residence rules for trustees and companies U.K.

(1) See sections 475 and 476 for rules about the residence of the trustees of a settlement.

(2) See the following provisions for rules about the residence of companies—

• sections 66 and 66A of FA 1988, and

• section 249 of FA 1994.