# Corporation Tax Act 2009, Paragraph 716


(1) Amend section 971 (income tax in respect of non-resident landlords) as follows.
(2) In subsection (2) for the words from “chargeable” to the end substitute “ chargeable as the profits of a UK property business under Chapter 3 of Part 3 of ITTOIA 2005 or Chapter 3 of Part 4 of CTA 2009. ”
(3) In subsection (3)(a) for “Schedule A business, or a UK property business,” substitute “ UK property business (within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009) ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/716 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-716
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.