Statute
Section 286A — Corporation Tax Act 2009: Residence of companies
Text of the provision Official document
Residence of companies 286A 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.
Official source: legislation.gov.uk
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