Paragraph 14 I1
In section 289 (effect of company starting or ceasing to be within charge to corporation tax) in subsection (1) for “a property business” substitute “ an overseas property business ”.
Annotations
Commencement
- I1
Sch. 5 para. 14 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