810Overview of ChapterU.K.
(1)This Chapter provides for limits on the liability to income tax of non-UK residents.
(2)See sections 811 to 814 in the cases of—
(a)a non-UK resident, other than a company, and
(b)a non-UK resident company liable as a trustee.
(3)See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee.
[F1(4)In relation to an individual—
(a)a reference in this Chapter to a non-UK resident's liability to income tax is a reference to the liability of someone who is non-UK resident for the tax year for which the liability arises, and
(b)accordingly, enactments under which income arising to a UK resident in the overseas part of a split year is treated as arising to a non-UK resident are of no relevance to this Chapter.]
Textual Amendments
F1S. 810(4) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(5)