The Taxation of Income from Land (Non-residents) (Amendment) Regulations 2020 (S.I. 2020/151) (the Regulations) were made on 13 February 2020 and will come into force on 9 March 2020.
As reported at United Kingdom-3, News 30 October 2018, from 6 April 2020, non-UK resident companies that carry on a UK property business, or have other UK property income, will be subject to corporation tax rather than income tax.
The Regulations were made to facilitate the above change.