SCHEDULES

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

PART 3 U.K.Commencement and transitional provisions

CommencementU.K.

35U.K.This Schedule comes into force on 6 April 2020 (“the commencement date”).

Commencement Information

I1Sch. 5 para. 35 in force at 6.4.2020, see Sch. 5 para. 35