109A
Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of this Act as it applies for the purposes of the Corporation Tax Acts.
Section 109A: Residence of companies
Taxes Management Act 1970 · 1970 c.9
Part XI: MISCELLANEOUS AND SUPPLEMENTAL
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.