Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
Section 835MDetermination of residence
Summary
This section sets out the rules for determining the residence of the CFC.
Details
(1)
A CFC is regarded as resident in the territory where it i...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.