SCHEDULES
C1SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
Annotations:
Modifications etc. (not altering text)
PART 2Supplementary & Consequential amendments
ITA 2007
I19
In section 5 of ITA 2007 (income tax and companies) in paragraph (b) for the words from “the income” to the end substitute “
it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption.
”
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10