# Finance Act 2003, Section 75ZA: Increased rates for non-resident transactions


(1) In its application for the purpose of determining the amount of tax chargeable in respect of a chargeable transaction that is a non-resident transaction, this Part has effect as if 2% were added to each rate specified in the rate-specifying provisions.
(2) The “rate-specifying provisions” are—
(a) in section 55(1B), Table A;
(b) in Schedule 4ZA, in paragraph 1(2), Table A;
(c) in Schedule 4A, paragraph 3(1)(a);
(d) in Schedule 5, in paragraph 2(3), Table A;
(e) in Schedule 6ZA, in paragraph 4, Table A;
(f) in section 74(1A), Step 4.
(3) Schedule 9A defines “non-resident transaction” and makes further provision in connection with this section.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/75ZA (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-75ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.