2U.K.In subsection (2) (circumstances in which non-UK resident company is within the charge)—
(a)omit “or” 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.”
Commencement Information
I1Sch. 5 para. 2 in force at 6.4.2020, see Sch. 5 para. 35