Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 5 Non-UK resident companies carrying on UK property businesses etc

PART 1 Extension 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.”