SCHEDULES
SCHEDULE 6Non-UK resident companies carrying on UK property businesses etc
Debits referable to times before UK property business etc is carried on
5
In paragraph 40 of Schedule 5 to FA 2019 (transitional provision: imported losses in respect of derivative contracts), at the end insert—
7
Section 607ZA of CTA 2009 (debits referable to times before UK property business carried on) has effect subject to this paragraph.