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 2 U.K.Supplementary & Consequential amendments

ITTOIA 2005 U.K.

8 U.K.In Part 3 of ITTOIA 2005 (property businesses), omit section 362 (effect of company starting or ceasing to be within charge to income tax in respect of UK property business).

Commencement Information

I1 Sch. 5 para. 8 in force at 6.4.2020, see Sch. 5 para. 35