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Legislation
Income Tax Act 2007

Chapter 2 Residence

  • Section 829 Residence of individuals temporarily abroad
  • Section 830 Residence of individuals working abroad
  • Section 831 Foreign income of individuals in the United Kingdom for temporary purpose
  • Section 832 Employment income of individuals in the United Kingdom for temporary purpose
  • Section 833 Visiting forces etc
  • Section 834 Residence of personal representatives
  • Section 835 Residence rules for trustees ...
  • Section 835A Residence of companies
  1. Chapter 2 · Residence
  2. Residence of companies

Section 835A | 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 the Income Tax Acts as it applies for the purposes of the Corporation Tax Acts.

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