# Finance Act 2019, Paragraph 2


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.”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.