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Taxation (International and Other Provisions) Act 2010
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- UK Public General Acts
- 2010 c. 8
- SCHEDULE 6
- Part 1
- Paragraph 1
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 1.
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This section has no associated Explanatory Notes
1U.K.After section 835B of ITA 2007 (which is inserted by Schedule 7) insert—
“Chapter 2BU.K.UK representative of non-UK resident
IntroductionU.K.
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.”
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