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Legislation
Taxes Management Act 1970

Crossheading Companies

  • Section 108 Responsibility of company officers.
  • Section 109 Corporation tax on close company in connection with loans or benefits to participators etc.
  • Section 109A Residence of companies
  1. Companies
  2. Residence of companies

Section 109A | Residence of companies

From legislation.gov.uk

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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