29(1)Section 9 (non-UK resident company preparing return of accounts in currency other than sterling) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)This section applies if a non-UK resident company within the charge to corporation tax prepares its return of accounts for a period of account in a currency other than sterling (the “accounts currency”).”
(3)In subsection (4) omit from “of its” to “United Kingdom”.
Commencement Information
I1Sch. 5 para. 29 in force at 6.4.2020, see Sch. 5 para. 35