# Finance Act 2019, Paragraph 18


In section 574 (non-trading credits and debits to be brought into account under Part 5) after subsection (2) insert—
“(2A) But in the case of a non-UK resident company subsection (2) applies only in relation to those credits or debits in respect of derivative contracts that the company is a party to for a purpose mentioned in section 5(3A)(b) or (3B)(b)”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.