# Income Tax Act 2007, Section 835C: Overview of Chapter


(1) This Chapter provides for a branch or agency to be treated as the UK representative of a non-UK resident in respect of certain amounts chargeable to income tax.
(2) For obligations and liabilities in relation to income tax imposed on a branch or agency which under this Chapter is treated as the UK representative of a non-UK resident, see Chapter 2C.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/835C (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-835C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.