StatuteTaxation of Chargeable Gains Act 1992

Section 286A — Taxation of Chargeable Gains Act 1992: 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.

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from UK courts and tribunals with a plain-English summary and legal holding.