11U.K.In section 3 (exclusion of charge to income tax) in subsection (1)(b) (non-UK resident companies) for the words from “and—” to the end substitute “ and it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption ”.
Commencement Information
I1Sch. 5 para. 11 in force at 6.4.2020, see Sch. 5 para. 35