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 2 U.K.Supplementary & Consequential amendments

CTA 2009 U.K.

11 U.K.In section 3 (exclusion of charge to income tax) in subsection (1)(b) (non-UK resident companies) for the words from “and—” to the end substitute “ and it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption ”.

Commencement Information

I1 Sch. 5 para. 11 in force at 6.4.2020, see Sch. 5 para. 35