SCHEDULES
C1SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
Annotations:
Modifications etc. (not altering text)
PART 2Supplementary & Consequential amendments
CTA 2010
I129
1
Section 9 (non-UK resident company preparing return of accounts in currency other than sterling) is amended as follows.
2
For subsection (1) substitute—
1
This section applies if a non-UK resident company within the charge to corporation tax prepares its return of accounts for a period of account in a currency other than sterling (the “accounts currency”).
3
In subsection (4) omit from “of its” to “United Kingdom”.
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10