Paragraph 1

After section 835B of ITA 2007 (which is inserted by Schedule 7) insert—

“Chapter 2B

UK representative of non-UK resident

Introduction

Overview of Chapter

835C

(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.”