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Part IIIU.K. Income Tax, Corporation Tax and Capital Gains Tax

Change of residence and non-residentsU.K.

F1124 Change of residence.U.K.

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Textual Amendments

F2125 Non-resident partners.U.K.

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Textual Amendments

F2S. 125 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F3126 UK representatives of non-residents.U.K.

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Textual Amendments

F3S. 126 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 277, Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

F4127 Persons not treated as UK representatives.U.K.

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Textual Amendments

F4S. 127 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 278, Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)

F5128 Limit on income chargeable on non-residents: income tax.U.K.

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Textual Amendments

F6129 Limit on income chargeable on non-residents: corporation tax.U.K.

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Textual Amendments

F6S. 129 repealed (with effect in relation to accounting periods beginning on or after 1.1.2003 in accordance with s. 155(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 27 para. 7, Sch. 43 Pt. 3(6)