# Corporation Tax Act 2010, Section 1034: Requirements as to residence

Extent: E+W+S+N.I.

(1) The seller must be resident ... in the United Kingdom in the tax year in which the purchase is made.
(2) If the shares are held through a nominee, the nominee must also be resident ... in the United Kingdom in the tax year in which the purchase is made.
(3) The residence ... of personal representatives are taken for the purposes of this section to be the same as the deceased person's residence ... immediately before that person's death.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1034 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1034
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.