SCHEDULES

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

Modifications etc. (not altering text)

C1 Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10

PART 2 U.K.Supplementary & Consequential amendments

CTA 2009 U.K.

23 (1) Section 792 (reallocation of charge within group) is amended as follows. U.K.

(2) Omit subsection (5).

(3) In subsection (6) for “makes further provision” substitute “ sets out further requirements ”.

(4) After subsection (6) insert—

“(6A) Section 793A makes provision about the effect of elections under this section.”

(5) In subsection (8) after “793” insert “ , 793A ”.

Commencement Information

I1 Sch. 5 para. 23 in force at 6.4.2020, see Sch. 5 para. 35