Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 5 U.K. Non-UK resident companies carrying on UK property businesses etc

Modifications etc. (not altering text)

C1 Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10

PART 1 U.K. Extension of scope of charge

1 U.K. Section 5 of CTA 2009 (territorial scope of charge to corporation tax) is amended as follows.

Commencement Information

I1 Sch. 5 para. 1 in force at 6.4.2020, see Sch. 5 para. 35