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Chapter 2 Capital gains tax obligations and liabilities imposed on UK representativesF1

  1. 271EIntroduction to Chapter
  2. 271FObligations and liabilities of UK representative
  3. 271GExceptions: notices and information
  4. 271HExceptions: criminal offences and penalties etc
  5. 271IIndemnities
  6. 271JMeaning of “non-UK resident” and “independent agent”

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)