# Taxation (International and Other Provisions) Act 2010, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.