under Schedule A, or

as the profits of a UK property business, under Chapter 3 of Part 3 of ITTOIA 2005,

a person by whom any such sums are payable to the non-resident as fall, or would fall, to be treated as receipts of a Schedule A business F3, or a UK property business, carried on by the non-resident; or

a person who acts on behalf of the non-resident in connection with the management or administration of any such business.

to be indemnified by the non-resident for all such payments; and

to retain, out of any sums otherwise due from him to the non-resident, or received by him on behalf of the non-resident, amounts sufficient for meeting any liabilities under the regulations to make payments to the Board which have been discharged by that person or to which he is subject.

provision for the amount of any payment to be made to the Board in respect of the tax on any income to be calculated by reference to such factors as may be prescribed;

provision for the determination in accordance with any such regulations of the period for which, the circumstances in which and the times at which any payments are to be made to the Board;

provision for requiring the payment of interest on amounts which are not paid to the Board at the times required under any such regulations;

provision as to the certificates to be given in prescribed circumstances to the non-resident by a person falling within subsection (2) above, and as to the particulars to be included in any such certificate;

provision for the making of repayments of tax to the non-resident and for such repayments to be made in prescribed cases to persons falling within subsection (2) above;

provision for the payment of interest by the Board on sums repaid under any such regulations;

provision for the rights and obligations arising under any such regulations to depend on the giving of such notices and the making of such claims and determinations as may be prescribed;

provision for the making and determination of applications for requirements of any such regulations not to apply in certain cases, and for the variation or revocation, in prescribed cases, of the determinations made on such applications;

provision for appeals with respect to questions arising under any such regulations;

provision requiring prescribed persons falling within subsection (2)(b) above to register with the Board;

provision requiring persons registered with the Board and other prescribed persons falling within subsection (2) above to make returns and supply prescribed information to the Board and to make available prescribed books, documents and other records for inspection on behalf of the Board;

provision for the partnership, as such, to be treated as the person falling within subsection (2) above in a case where a liability to make any payment under the regulations arises from amounts payable or things done in the course of a business carried on by any persons in partnership;

provision which, in relation to payments to be made by virtue of this section in respect of any tax or to any sums retained in respect of such payments, applies (with or without modifications) any enactment or subordinate legislation having effect apart from this section with respect to cases in which tax is or is treated as deducted from any income.

make different provision for different cases; and

contain such supplementary, incidental, consequential and transitional provision as appears to the Board to be appropriate;