Taxation of Chargeable Gains Act 1992 (c. 12)

[F1 Part 7A U.K. UK representatives of non-UK residents

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)

Chapter 1 U.K. Treatment of branch or agency as UK representative of non-UK resident

Introduction U.K.

271A Overview of Chapter U.K.

(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.]