Part 5 MiscellaneousF1
- Companies with UK land becoming UK resident after 5 April 2019
- Persons with UK land ceasing to be UK resident after 5 April 2019
- Wasting assets
- Capital allowances
- Making of elections
- Interpretation
Annotations
Textual amendments
- F1
Sch. 4AA inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 17