1(1)Subject to the following provisions of this Schedule, the provisions of the Tax Acts, of the M1Taxation of Chargeable Gains Act 1992 and of any subordinate legislation made under the Tax Acts or that Act of 1992, so far as they—U.K.
(a)make provision for or in connection with the assessment, collection and recovery of tax, or of interest on any tax, and
(b)apply in any case for purposes connected with the taxation of any amounts in relation to which the non-resident has a UK representative,
shall have effect in that case with respect to tax chargeable on, and interest payable by, the non-resident as if the obligations and liabilities of the non-resident by virtue of those provisions were also obligations and liabilities of the UK representative.
(2)In this paragraph “subordinate legislation” has the same meaning as in the M2Interpretation Act 1978.