SCHEDULES
SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
PART 1Extension of scope of charge
2
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.”