{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-271E",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-271E.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/271E",
  "kind": "section",
  "number": "271E",
  "heading": "Introduction to Chapter",
  "text": "(1) This Chapter applies to the enactments contained in—\n(a) this Act,\n(b) the Tax Acts, and\n(c) subordinate legislation made under this Act or the Tax Acts,\nso far as they make provision for or in connection with the assessment, collection and recovery of tax, or of interest on tax.\n(2) Those enactments have effect in accordance with section 271F in relation to amounts in respect of which a branch or agency is to be treated as the UK representative of a non-UK resident under Chapter 1.\n(3) In this section “subordinate legislation” has the same meaning as in the Interpretation Act 1978.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/271E",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}