Schedule 9A Increased rates for non-resident transactionsF1

1. 1Introduction
2. 2Meaning of “non-resident transaction”
3. 3“Non-resident” in relation to a chargeable transaction: individuals
4. 4“Non-resident” in relation to a chargeable transaction: companies
5. 5Special rules for particular purchasers and transactions
6. 6Supplementary provision