Section 286A: Residence of companies

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part VIII: Supplemental

Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of—

this Act (so far as relating to capital gains tax), and
any other enactment relating to capital gains tax,

as it applies for the purposes of the Corporation Tax Acts.

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