[371TB How to determine the territory in which the CFC is resident]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371TB  How to determine the territory in which the CFC is resident]

[(1)     The CFC is taken to be resident in the territory under the law of which, at all times during the relevant accounting period, the CFC is liable to tax by reason of domicile, residence or place of management.

(2)     If there are two or more territories (each of which is called an “eligible territory”) falling within subsection (1), the CFC is taken to be resident in only one of the eligible territories.

(3)     To determine that territory, go through the following subsections.

If two

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