Part 22Miscellaneous provisions
C1C2Chapter 6Collection etc of tax from UK representatives of non-UK resident companies
Annotations:
Modifications etc. (not altering text)
C2
Pt. 22 Ch. 6 modified (26.3.2015) by Finance Act 2015 (c. 11), Sch. 16 para. 1(1)
972Interpretation of Chapter
1
In this Chapter—
“enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978, and
“information” includes anything contained in a return, self-assessment, account, statement or report required to be provided to the Commissioners for Her Majesty's Revenue and Customs or to any officer of Revenue and Customs.
2
In this Chapter references to carrying on a trade include holding an office.
Pt. 22 Ch. 6 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 41