# Finance Act 2019, Paragraph 11


In section 3 (exclusion of charge to income tax) in subsection (1)(b) (non-UK resident companies) for the words from “and—” to the end substitute “ and it is chargeable to corporation tax in respect of the income, or would be so chargeable but for an exemption ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.