Finance Act 2019 (c. 1)

SCHEDULES

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

PART 2 Supplementary & Consequential amendments

ITA 2007

9 In section 5 of ITA 2007 (income tax and companies) in paragraph (b) for the words from “the income” to the end substitute “it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption.”