SCHEDULES
C1SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
Annotations:
Modifications etc. (not altering text)
PART 2Supplementary & Consequential amendments
CTA 2009
I114
In section 289 (effect of company starting or ceasing to be within charge to corporation tax) in subsection (1) for “a property business” substitute “
an overseas property business
”
.
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10