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.