http://www.legislation.gov.uk/ukpga/1970/9/section/79/enacted
Taxes Management Act 1970
Income tax
Corporation tax
Tax
Expenses claims
Capital gains tax
King's Printer of Acts of Parliament
2020-01-17
Taxes Management Act 1970
s. 46B(5)(f) and word
Corporation Tax Act 2009
Sch. 1
para. 303
Sch. 2
Pt. 1
2
s. 1329(1)
Taxes Management Act 1970
s. 7(1BA)
Finance (No. 2) Act 2017
Sch. 14
para. 2(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1AB)-(1AD)
Finance (No. 2) Act 2017
Sch. 14
para. 3(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1HA)
Finance (No. 2) Act 2017
Sch. 14
para. 3(11)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1)
(1ZA)
Finance (No. 2) Act 2017
Sch. 14
para. 4(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1AB)-(1AD)
Finance (No. 2) Act 2017
Sch. 14
para. 4(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1FA)
Finance (No. 2) Act 2017
Sch. 14
para. 4(9)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(6)
(7)
Finance (No. 2) Act 2017
Sch. 14
para. 4(12)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ABA(5)
Finance (No. 2) Act 2017
Sch. 14
para. 11(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(1)(aa)
Finance (No. 2) Act 2017
Sch. 14
para. 13(2)(c)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(c)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(1)
(1A)
Finance (No. 2) Act 2017
Sch. 14
para. 14(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(2ZA)
(2ZB)
Finance (No. 2) Act 2017
Sch. 14
para. 14(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12C and cross-heading
Finance (No. 2) Act 2017
s. 60(2)
s. 60(4)
reg. 2
Taxes Management Act 1970
s. 28ZA(6)(c)
Finance (No. 2) Act 2017
Sch. 14
para. 15(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 29(6)(aa)
Finance (No. 2) Act 2017
Sch. 14
para. 20(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
Sch. A1
Finance (No. 2) Act 2017
s. 60(3)
s. 60(4)
reg. 2
Taxes Management Act 1970
s. 61(1A)
Finance Act 2008
Sch. 43
para. 1(3)
s. 129(4)
art. 2
Taxes Management Act 1970
Blanket Amendment
Constitutional Reform Act 2005
Sch. 11
para. 5
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 61(1A)
Tribunals, Courts and Enforcement Act 2007
Sch. 13
para. 33(3)
s. 89
s. 148
art. 2(1)(b)
Taxes Management Act 1970
s. 63(2)(aa)
Bankruptcy and Diligence etc. (Scotland) Act 2007
Sch. 5
para. 9(2)
s. 223
s. 227(3)
art. 3(2)
(3)
Sch.
art. 4
Taxes Management Act 1970
s. 29(7)(a)
(ia)
Finance Act 2019
Sch. 2
para. 25(6)
Taxes Management Act 1970
Sch. A1
para. 8(2)
Finance Act 2022
Sch. 1
para. 32(a)
Sch. 1
para. 61(1)
Taxes Management Act 1970
Sch. A1
para. 8(6)(b)
Finance Act 2022
Sch. 1
para. 32(b)
Sch. 1
para. 61(1)
Taxes Management Act 1970
Sch. A1
Finance Act 2018
Sch. 6
para. 7(2)(a)
Taxes Management Act 1970
Sch. A1
Finance Act 2018
Sch. 6
para. 7(2)(b)
Taxes Management Act 1970
s. 12ABZAA(5)(a)
Finance Act 2020
s. 104(4)
Taxes Management Act 1970
s. 12ABZAA(5)(b)
Finance Act 2020
s. 104(4)
Taxes Management Act 1970
s. 8(1I)-(1L)
Finance Act 2024
s. 36(1)
s. 36(5)
Taxes Management Act 1970
s. 8A(1G)-(1J)
Finance Act 2024
s. 36(2)
s. 36(5)
Taxes Management Act 1970
s. 12AA(5F)-(5I)
Finance Act 2024
s. 36(3)
s. 36(5)
PART VIIICharges on Non-Residents
Income tax
79Profits from branch or agency
A non-resident person shall be assessable and chargeable to income tax in respect of any profits or gains arising, whether directly or indirectly, through or from any branch or agency, and shall be so assessable and chargeable in the name of the branch or agent.