# Finance Act 2009, Paragraph 4


(1) Section 376 (interpretation of section 375) is amended as follows.
(2) In subsection (5), for the definition of “resident” substitute—
““resident for tax purposes” means liable, under the law of the non-qualifying territory, to tax there by reason of domicile, residence or place of management, and”.
(3) Insert at the end—
“(6) For the purposes of section 375, a non-qualifying territory is “non-taxing” if companies are not under its law liable to tax by reason of domicile, residence or place of management.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/20/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-20/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.