CTM34590 - Residence: dual resident companies: advice from Head Office

In any case of doubt as to whether a company is a dual resident investing company or not and in particular any case where ICTA88/S404 (6)(b) is at issue, you should seek advice from CTIAA (International). There is no provision for statutory 'clearances' in this connection but any requests for 'clearance' should be forwarded to CTIAA (International), with the file and a copy of the latest accounts for the dual resident company that can be provided by the group or their agents.