# Taxation of Chargeable Gains Act 1992, Section 271A: Overview of Chapter


(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.

---
Source: https://www.legislation.gov.uk/ukpga/1992/12/section/271A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-271A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.