http://www.legislation.gov.uk/ukpga/2010/8/section/371TATaxation (International and Other Provisions) Act 2010An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-03-18 PART 9AChapter 20371TA1For the purposes of this Part a CFC is taken to be resident for an accounting period (“the relevant accounting period”) in—athe territory determined by applying section 371TB, orbif no territory can be determined by applying that section—iif subsection (2) applies, the territory in which the CFC is taken to be resident under the double taxation arrangements in question, oriiotherwise, the territory in which the CFC is incorporated or formed.2This subsection applies if the CFC is incorporated or formed in the United Kingdom but is taken to be non-UK resident by virtue of section 18 of CTA 2009 (companies treated as non-UK resident under double taxation arrangements).3This section is subject to section 371KC and step 1 in section 371NB(1).Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)