# Corporation Tax Act 2009, Section 14: Companies incorporated in the United Kingdom


(1) A company which is incorporated in the United Kingdom is UK resident for the purposes of the Corporation Tax Acts.
(2) Accordingly, even if a different place of residence is given by a rule of law, the company is not resident in that place for the purposes of the Corporation Tax Acts.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/14 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.