Paragraph 1 F1

This Schedule is arranged as follows—

(a)

Part 2 explains how to determine for the purposes of this Part of this Act whether a chargeable transaction is a “non-resident transaction”;

(b)

Part 3 explains how to determine for the purposes of this Schedule whether an individual is “non-resident” in relation to a chargeable transaction;

(c)

Part 4 explains how to determine for the purposes of this Schedule whether a company is “non-resident” in relation to a chargeable transaction;

(d)

Part 5 contains special rules applying in relation to particular purchasers and transactions;

(e)

Part 6 contains supplementary provision.

Annotations

F1: Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5