Section 835 Residence rules for trustees …

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Amendments

Heading words “and companies” omitted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 705(3) for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).

(1) See sections 475 and 476 for rules about the residence of the trustees of a settlement.

(2) ...

Amendments

Subs (2) omitted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 705(2) for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).