Version Superseded: 01/04/2010
Point in time view as at 06/04/2006.
Finance Act 2003, Paragraph 4 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
4(1)Section 126 of the Finance Act 1995 (c. 4) (UK representatives of non-residents) is amended as follows.U.K.
(2)In subsection (1), omit the words “, corporation tax”.
(3)In subsection (2)—
(a)after paragraph (b) insert “ and ”;
(b)in paragraph (c) omit the words from “or fall” to “non-resident”; and
(c)omit sub-paragraph (d) and the word “and” preceding it.
(4)For subsection (8) substitute—
“(8)In this section, “branch or agency” means any factorship, agency, receivership, branch or management.”.
(5)In subsection (9), omit paragraph (b) and the word “and” preceding it.
(6)After subsection (9) insert—
“(10)This section does not apply in relation to income tax chargeable on income of a company otherwise than as a trustee.”.
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