Finance Act 2019 (c. 1)

SCHEDULES

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

PART 1 Extension of scope of charge

5 At the end insert—

“(6) In this Part “other UK property income” means income dealt with by any of the following Chapters of Part 4—

(a) Chapter 7 (rent receivable in connection with a UK section 39(4) concern);

(b) Chapter 8 (rent receivable for UK electric-line wayleaves);

(c) Chapter 9 (post-cessation receipts arising from a UK property business).”