There are currently no known outstanding effects for the Finance Act 2019, Paragraph 2.
2U.K.In subsection (2) (circumstances in which non-UK resident company is within the charge)—
(a)omit “or” at the end of paragraph (a), and
(b)after paragraph (b) insert “,
(c)it carries on a UK property business, or
(d)it has other UK property income.”
Commencement Information
I1Sch. 5 para. 2 in force at 6.4.2020, see Sch. 5 para. 35
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
