SCHEDULES
SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
PART 2Supplementary & Consequential amendments
11CTA 2009
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”.