http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/1

SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax Act 2007 (c. 3)

706

After section 835 insert—

835AResidence of companies
Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of the Income Tax Acts as it applies for the purposes of the Corporation Tax Acts.