# Taxation (International and Other Provisions) Act 2010, Paragraph 27


After section 271C insert—
“Interpretation of Chapter
271D In this Chapter—
“branch or agency” means any factorship, agency, receivership, branch or management, and
“non-UK resident” means a person who is not resident in the United Kingdom.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/paragraph/27 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.