Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 5 Non-UK resident companies carrying on UK property businesses etc

PART 2 Supplementary & Consequential amendments

CTA 2010

30 In section 107 (group relief: restriction on losses etc surrenderable by non-UK resident) in subsection (1) for “company” (in the second place it occurs) to the end substitute “company within the charge to corporation tax”.