# Taxation of Chargeable Gains Act 1992, Section 271D: Interpretation of Chapter


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