Section 269 | Territorial scope of charge to tax
From legislation.gov.uk
15 July 2026
(1)Profits of a UK property business are chargeable to tax under this Chapter whether the business is carried on by a UK resident or a non-UK resident.
(2)Profits of an overseas property business are chargeable to tax under this Chapter only if the business is carried on by a UK resident.
(3)RepealedF1
(4)RepealedF2