# Corporation Tax Act 2009, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/384 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-384
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.