SCHEDULES

C1SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc

Annotations:
Modifications etc. (not altering text)

PART 2Supplementary & Consequential amendments

ITTOIA 2005

I18

In Part 3 of ITTOIA 2005 (property businesses), omit section 362 (effect of company starting or ceasing to be within charge to income tax in respect of UK property business).