SCHEDULES

SCHEDULE 6 U.K.Non-UK resident companies carrying on UK property businesses etc

Debits referable to times before UK property business etc is carried on U.K.

5 U.K.In paragraph 40 of Schedule 5 to FA 2019 (transitional provision: imported losses in respect of derivative contracts), at the end insert—

“(7) Section 607ZA of CTA 2009 (debits referable to times before UK property business carried on) has effect subject to this paragraph.”