SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
112CTA 2009
1
Section 19 (chargeable profits) is amended as follows.
2
In subsection (1), after “applies” insert “for the purposes of the charge to corporation tax on income”.
3
In subsection (3)—
a
at the end of paragraph (a), insert “and”, and
b
omit paragraph (c).
4
After subsection (3) insert—
4
5
That subsection provides (among other things) that the gains are chargeable to corporation tax only so far as they are attributable to the permanent establishment in accordance with sections 20 to 32 of this Act.