Paragraph 384

After section 286 insert—

“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.”