# Taxation of Chargeable Gains Act 1992, Section 286A: Residence of companies


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.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/286A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-286A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.