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.

14 U.K.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 ”.

Commencement Information

I1 Sch. 5 para. 14 in force at 6.4.2020, see Sch. 5 para. 35