Taxes Management Act 1970 (c. 9)

PART VIII U.K. CHARGES ON NON-RESIDENTS

Income tax U.K.

F1 78 Method of charging non-residents. U.K.

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Textual Amendments

F1 Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F1 79 Profits from branch or agency. U.K.

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Textual Amendments

F1 Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F1 80 Charge on percentage of turnover. U.K.

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Textual Amendments

F1 Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F1 81 Taxation on basis of merchanting profit. U.K.

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Textual Amendments

F1 Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F1 82 Savings. U.K.

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Textual Amendments

F1 Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F1 83 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable. U.K.

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Textual Amendments

F1 Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

Capital gains tax U.K.

F1 84 Gains from branch or agency. U.K.

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Textual Amendments

F1 Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

Corporation tax U.K.

F1 85 Application of Part VIII to corporation tax. U.K.

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Textual Amendments

F1 Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F2 85A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F2 S. 85A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.20. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.