# Finance Act 2019, Paragraph 114


In section 533 (financial statements: supplementary), after subsection (1) insert—
“(1A) The profits and gains of the UK property rental business of a non-UK member of the group are to be treated as if they were profits and gains of a UK resident member of the group for the purposes of a financial statement under section 532(2)(a).”

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/114 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.