A company not resident1 in the United Kingdom is within the charge to corporation tax on income if:
(1) it carries on a trade of dealing in or developing land in the United Kingdom ('UK land');
(2) it carries on a trade in the United Kingdom (other than a trade of dealing in or developing UK land) through a permanent establishment2 in the United Kingdom3.
(3) (as from 6 April 2020) it carries on a UK property business; or
(4) (as from 6 April 2020) it has other UK property income4.
Where a company has entered into an arrangement the
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