SCHEDULES
C1SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
Annotations:
Modifications etc. (not altering text)
PART 1Extension of scope of charge
I14
In subsection (4) for “(2A) and (3)” substitute “
and (2A) to (3B)
”
.
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10