Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 5 U.K. Non-UK resident companies carrying on UK property businesses etc

Modifications etc. (not altering text)

C1 Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10

PART 2 U.K. Supplementary & Consequential amendments

CTA 2009 U.K.

26 U.K. In section 795 (recovery of charge from another group company or controlling director) in subsection (4) omit the words from “but” to “establishment”.

Commencement Information

I1 Sch. 5 para. 26 in force at 6.4.2020, see Sch. 5 para. 35