# Finance Act 2011, Paragraph 45


For the purposes of this Schedule—
(a) the territory in which a company is resident is to be determined as for corporation tax purposes, and
(b) the territory in which a partnership is resident is the territory in which the control and management of the partnership's trade and investment activities take place.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/19/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.