Section 290 — Corporation Tax Act 2009: Overseas property businesses and overseas land: adaptation of rules

Overseas property businesses and overseas land: adaptation of rules 290 1 This section applies if a provision of this Part—

a applies to an overseas property business or land outside the United Kingdom, but b is expressed by reference to a domestic concept of law.

2 In relation to that business or land, the provision is to be read so as to produce the result most closely corresponding with that produced by the provision in relation to a UK property business or land in the United Kingdom.