# Finance Act 2019, Paragraph 29


(1) Section 9 (non-UK resident company preparing return of accounts in currency other than sterling) is amended as follows.
(2) For subsection (1) substitute—
“(1) This section applies if a non-UK resident company within the charge to corporation tax prepares its return of accounts for a period of account in a currency other than sterling (the “accounts currency”).”
(3) In subsection (4) omit from “of its” to “United Kingdom”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.