Section 835A Residence of companies
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Amendments
Section 835A inserted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 706 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).
Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of the Income Tax Acts as it applies for the purposes of the Corporation Tax Acts.
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