S T A T U T O R Y I N S T R U M E N T S 2020 No. 151  CORPORATION TAX  INCOME TAX  The Taxation of Income from Land (Non-residents)  (Amendment) Regulations 2020  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:  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 ).  2.  The Taxation of Income from Land (Non-residents) Regulations 1995 are amended as  follows.  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”.  ( a ) 2007 c. 3; section 971(2) and (3) were amended by paragraph 716 of Schedule 1 to the Corporation Tax Act 2009 (c. 4).  ( b ) S.I. 1995/2902, to which there are amendments not relevant to these Regulations. Paragraph 169 of Schedule 2 to the  Income Tax Act 2007 modifies these Regulations so any references to payments to be made to the Board in respect of tax  that is or may become chargeable as the income from a business of a non-resident (as defined in those Regulations) are to be  read as references to income tax to be paid to the Commissioners for Her Majesty’s Revenue and Customs in respect of  non-resident landlord income (as defined in section 971(2) of the Income Tax Act 2007).  Citation, commencement and effect  Amendment to the Taxation of Income from Land (Non-residents) Regulations 1995  Amendment to regulation 2 (interpretation)  Made - - - - 13th February 2020  Laid before the House of Commons 17th February 2020  Coming into force - - 9th March 2020 