Part 1 Extension of Scope of Charge
Finance Act 2019 (2019 c 1) | Legislation

SCHEDULE 5 Non-UK Resident Companies Carrying on UK Property Businesses etc

Section 17

Part 1 Extension of Scope of Charge

1

Section 5 of CTA 2009 (territorial scope of charge to corporation tax) is amended as follows.

2

In subsection (2) (circumstances in which non-UK resident company is within the charge)—

(a)     omit “or” at the end of

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