Section 286A Residence of companiesF1
Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of—
(a)
this Act (so far as relating to capital gains tax), and
(b)
any other enactment relating to capital gains tax,
as it applies for the purposes of the Corporation Tax Acts.
Annotations
Textual amendments
- F1
S. 286A inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 384 (with Sch. 2 Pts. 1, 2)