{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-24",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-24.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/6/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "After section 271 of TCGA 1992 insert—\n“ Part 7A\nUK representatives of non-UK residents\nCHAPTER 1\nTreatment of branch or agency as UK representative of non-UK resident\nIntroduction\nOverview of Chapter\n271A (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 capital gains tax.\n(2) For obligations and liabilities in relation to capital gains tax imposed on a branch or agency which under this Chapter is treated as the UK representative of a non-UK resident, see Chapter 2.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/paragraph/24",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}