# Taxes Management Act 1970, Section 109A: Residence of companies


Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of this Act as it applies for the purposes of the Corporation Tax Acts.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/109A (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-109A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.