Section 109A: Residence of companies

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Taxes Management Act 1970
- Section 109: Corporation tax on close company in connection with loans or benefits to participators etc.
- Section 109B: Provisions for securing payment by company of outstanding tax

Part XI: MISCELLANEOUS AND SUPPLEMENTAL

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.

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