SCHEDULES

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

PART 2 U.K. Supplementary & Consequential amendments

ITA 2007 U.K.

9 U.K. In section 5 of ITA 2007 (income tax and companies) in paragraph (b) for the words from “the income” to the end substitute “ it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption. ”

Commencement Information

I1 Sch. 5 para. 9 in force at 6.4.2020, see Sch. 5 para. 35