SCHEDULE 5U.K.Non-UK resident companies carrying on UK property businesses etc
PART 2U.K.Supplementary & Consequential amendments
CTA 2009U.K.
26U.K.In section 795 (recovery of charge from another group company or controlling director) in subsection (4) omit the words from “but” to “establishment”.
Commencement Information
I1Sch. 5 para. 26 in force at 6.4.2020, see Sch. 5 para. 35