# Corporation Tax Act 2009, Paragraph 706


After section 835 insert—
“Residence of companies
835A Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of the Income Tax Acts 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/706 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-706
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.