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The Taxation of Income from Land (Non-residents) (Amendment) Regulations 2020 

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# CORPORATION TAX 

# 2020 No. 151 

# INCOME TAX 

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( a ), make the following Regulations: 

## Citation, commencement and effect 

1. —(1) These Regulations may be cited as the Taxation of Income from Land (Non-residents) (Amendment) Regulations 2020 and come into force on 9th March 2020. 

(2) These Regulations have effect in relation to an annual period commencing on or after 1st April 2020. 

(3) In these Regulations, “annual period” has the meaning given in regulation 2 of the Taxation of Income from Land (Non-residents) Regulations 1995( b ). 

## Amendment to the Taxation of Income from Land (Non-residents) Regulations 1995 

2.  The Taxation of Income from Land (Non-residents) Regulations 1995 are amended as follows. 

## Amendment to regulation 2 (interpretation) 

3.  In regulation 2, in the definition of “deductible expense”— 

(a) after “means” insert “, subject to regulation 9A(6),”, and 

(b) at the end insert “or is capable of being offset against those profits under the Tax Acts”. 

