Part 14 U.K. Income tax liability: miscellaneous rules

[F1 Chapter 2B U.K. UK representative of non-UK resident

Textual Amendments

F1 Pt. 14 Ch. 2B 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 para. 1 (with Sch. 9 paras. 1-9, 22)

Introduction] U.K.

[F2 835D Income tax chargeable on company's income: application U.K.

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

Textual Amendments

F2 S. 835D 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 para. 2 (with Sch. 9 paras. 1-9, 22)