Paragraph 2 I1
In subsection (2) (circumstances in which non-UK resident company is within the charge)—
(a)
omit “or” at the end of paragraph (a), and
(b)
after paragraph (b) insert
“,
(c)it carries on a UK property business, or
(d)it has other UK property income.”
Annotations
Commencement
- I1
Sch. 5 para. 2 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