Finance Act 2019 (c. 1)

SCHEDULES

Valid from 06/04/2020

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

PART 2 U.K. Supplementary & Consequential amendments

CTA 2009 U.K.

22 U.K. In section 746 (“non-trading credits” and “non-trading debits”) in subsection (2) for paragraph (b) substitute—

“(b) section 793A (effect of election to reallocate charge within group),”.