{
  "url": "https://openlegislation.uk/finance-act-2019/section-17",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-17.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/17",
  "kind": "section",
  "number": "17",
  "heading": "Non-UK resident companies carrying on UK property businesses etc",
  "text": "Schedule 5 contains provision for non-UK resident companies to be chargeable to corporation tax on—\n(a) profits of UK property businesses,\n(b) profits consisting of other UK property income, and\n(c) profits arising from certain loan relationships and derivative contracts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/17",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}