Taxation of Chargeable Gains Act 1992 (c. 12)

[F1 Part 7A U.K. UK representatives of non-UK residents

Textual Amendments

F1 Pt. 7A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 Pt. 2 (with Sch. 9 paras. 1-9, 22)

Chapter 1 U.K. Treatment of branch or agency as UK representative of non-UK resident

Branches and agencies U.K.

271D Interpretation of Chapter U.K.

In this Chapter—

• “branch or agency” means any factorship, agency, receivership, branch or management, and

• “non-UK resident” means a person who is not resident in the United Kingdom.]