Part 14Income tax liability: miscellaneous rules

F1Chapter 2BUK representative of non-UK resident

Introduction

835COverview of Chapter

(1)

This Chapter provides for a branch or agency to be treated as the UK representative of a non-UK resident in respect of certain amounts chargeable to income tax.

(2)

For obligations and liabilities in relation to income tax imposed on a branch or agency which under this Chapter is treated as the UK representative of a non-UK resident, see Chapter 2C.

F2835DIncome tax chargeable on company's income: application

This Chapter does not apply in relation to income tax chargeable on income of a company otherwise than as a trustee.