SCHEDULES
C1SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
Annotations:
Modifications etc. (not altering text)
PART 1Extension of scope of charge
I11
Section 5 of CTA 2009 (territorial scope of charge to corporation tax) is amended as follows.
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10