Paragraph 1 I1
Section 5 of CTA 2009 (territorial scope of charge to corporation tax) is amended as follows.
Annotations
Commencement
- I1
Sch. 5 para. 1 in force at 6.4.2020, see Sch. 5 para. 35
Notes on Schedule 5
Modifications
- C1
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10