Modifications etc. (not altering text)
C1Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10
16U.K.In section 333 (company with loan relationship ceasing to be UK resident) in subsection (2)—
(a)after “owed” insert “—
(a)”, and
(b)at the end insert “,
(b)for the purposes of the company's trade of dealing in or developing UK land,
(c)for the purposes of the company's UK property business, or
(d)for the purposes of enabling the company to generate other UK property income (within the meaning given by section 5(6)).”
Commencement Information
I1Sch. 5 para. 16 in force at 6.4.2020, see Sch. 5 para. 35