Income Tax Act 2007

367 (1) Amend section 127 (persons not treated as UK representatives) as follows. U.K.

(2) In subsection (5)(b) for the words from “section 128” to “excluded income” substitute “ Chapter 1 of Part 14 of the Income Tax Act 2007 (limits on liability to income tax of non-UK residents) would fall (apart from the requirements of section 819 of that Act) to be treated as disregarded income (see section 813 of that Act) ”.

(3) In subsection (17) for “section 839 of the Taxes Act 1988” substitute “ section 993 of the Income Tax Act 2007 ”.