Finance Act 2019 (c. 1)

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 1 U.K. Extension of scope of charge

2 U.K. In subsection (2) (circumstances in which non-UK resident company is within the charge)—

(a) omit “or” at the end of paragraph (a), and

(b) after paragraph (b) insert “,

(c) it carries on a UK property business, or

(d) it has other UK property income.”

Commencement Information

I1 Sch. 5 para. 2 in force at 6.4.2020, see Sch. 5 para. 35