Part 7A UK representatives of non-UK residentsF1
United Kingdom
- 1Treatment of branch or agency as UK representative of non-UK resident
- 2Capital gains tax obligations and liabilities imposed on UK representatives
Annotations
Textual amendments
- F1
Pt. 7A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 Pt. 2 (with Sch. 9 paras. 1-9, 22)