# Finance Act 2020, Paragraph 2


In section 574 of CTA 2009 (derivative contracts: non-trading credits and debits to be brought into account), for the subsection (2A) inserted into that section by paragraph 18 of Schedule 5 to FA 2019 substitute—
“(2A) In the case of a non-UK resident company, subsection (2) needs to be read with section 5(3), (3A)(b) and (3B)(b) (territorial scope of charge to corporation tax).”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.