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Changes over time for: Paragraph 1
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 15/09/2016.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 1.
Changes to Legislation
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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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