{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-384",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-384.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/1/paragraph/384",
  "kind": "paragraph",
  "number": "384",
  "heading": null,
  "text": "After section 286 insert—\n“Residence of companies\n286A Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of—\n(a) this Act (so far as relating to capital gains tax), and\n(b) any other enactment relating to capital gains tax,\nas it applies for the purposes of the Corporation Tax Acts.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/384",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}