PART VIIIU.K. CHARGES ON NON-RESIDENTS F1

Textual Amendments

F1 See alsoFinance Act 1973 s.38and Sch.15 paras. 4to9—collection from holder of licence underPetroleum (Production) Act 1934of tax assessed on non-residents unders.38 (territorial extension of charges to tax).

Corporation taxU.K.

85A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.

Textual Amendments

F2 A development land tax provision added byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.20 Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.