4U.K.The provision of services in connection with property outside the United Kingdom where the services would not fall within [F1Chapter 3 of Part 4 of CTA 2009] if provided in connection with property in the United Kingdom.
Textual Amendments
F1Words in Sch. 16 para. 4 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 697(2) (with Sch. 2 Pts. 1, 2)