Part 14Income tax liability: miscellaneous rules
F1Chapter 2BUK representative of non-UK resident
Annotations:
Amendments (Textual)
Introduction
835DF2Income 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.
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)