SCHEDULES
C1SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
Annotations:
Modifications etc. (not altering text)
PART 1Extension of scope of charge
I12
In subsection (2) (circumstances in which non-UK resident company is within the charge)β
a
omit βorβ at the end of paragraph (a), and
b
after paragraph (b) insert
,
c
it carries on a UK property business, or
d
it has other UK property income.
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10