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Contents

Legislation

Finance Act 2020

Crossheading Miscellaneous measures affecting companies

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Section 32 Non-UK resident companies carrying on UK property businesses etc
Section 33 Surcharge on banking companies: transferred-in losses
Section 34 CT payment plans for tax on certain transactions with EEA residents
Section 35 Changes to accounting standards affecting leases

PART 1 Income tax, corporation tax and capital gains tax
Crossheading Miscellaneous measures affecting companies

Crossheading Miscellaneous measures affecting companies

From legislation.gov.uk

Contents

Section 32 Non-UK resident companies carrying on UK property businesses etc
Section 33 Surcharge on banking companies: transferred-in losses
Section 34 CT payment plans for tax on certain transactions with EEA residents
Section 35 Changes to accounting standards affecting leases