# Taxation (International and Other Provisions) Act 2010, Paragraph 24


After section 271 of TCGA 1992 insert—
“ Part 7A
UK representatives of non-UK residents
CHAPTER 1
Treatment of branch or agency as UK representative of non-UK resident
Introduction
Overview of Chapter
271A (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.
(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.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/paragraph/24 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.