http://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/28/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 5Non-UK resident companies carrying on UK property businesses etcPART 2Supplementary & Consequential amendments28CTA 2010CTA 2010 is amended as follows.