{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-286A",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-286A.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/286A",
  "kind": "section",
  "number": "286A",
  "heading": "Residence of companies",
  "text": "Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of—\n(a) this Act (so far as relating to capital gains tax), and\n(b) any other enactment relating to capital gains tax,\nas it applies for the purposes of the Corporation Tax Acts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/286A",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}