PART 1 U.K.Income tax, corporation tax and capital gains tax

Miscellaneous measures affecting companiesU.K.

32Non-UK resident companies carrying on UK property businesses etcU.K.

Schedule 6 makes minor amendments (which arise in consequence of the provision made by Schedule 1 or 5 to FA 2019) in relation to non-UK resident companies that carry on UK property businesses or have other income relating to land in the United Kingdom.