The Taxation of Income from Land (Non-residents) (Amendment) Regulations 2020
Section 17 of, and Schedule 5 to, the Finance Act 2019 made provision for non-UK resident companies to be chargeable to corporation tax in relation to profits of a UK property business with effect from 6th April 2020. These Regulations make consequential amendments to the Taxation of Income from Land (Non-residents) Regulations 1995 (“the principal Regulations”).
Lifecycle
Department
Made
13 Feb 2020
—
In force
09 Mar 2020
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 971(1) to (3) of the Income Tax Act 2007, make the following Regulations:
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