SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

384

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.