SCHEDULES
SCHEDULE 1Chargeable gains accruing to non-residents etc
PART 2Consequential amendments
CTA 2009
110
1
Section 5 of CTA 2009 (territorial scope of charge to corporation tax) is amended as follows.
2
In subsections (1), (2A) and (3), for “chargeable to corporation tax” substitute “
chargeable to corporation tax on income
”
.
3
In subsection (2), for “within the charge to corporation tax” substitute “
within the charge to corporation tax on income
”
.
4
After subsection (4) insert—
5
The territorial scope of the charge to corporation tax on chargeable gains is given by section 2B of TCGA 1992.