Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 5 Non-UK resident companies carrying on UK property businesses etc

PART 2 Supplementary & Consequential amendments

CTA 2009

22 In section 746 (“non-trading credits” and “non-trading debits”) in subsection (2) for paragraph (b) substitute—

“(b) section 793A (effect of election to reallocate charge within group),”.