Finance Act 2019 (c. 1)

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 2010 U.K.

30 U.K. In section 107 (group relief: restriction on losses etc surrenderable by non-UK resident) in subsection (1) for “company” (in the second place it occurs) to the end substitute “ company within the charge to corporation tax ”.

Commencement Information

I1 Sch. 5 para. 30 in force at 6.4.2020, see Sch. 5 para. 35