SCHEDULES
SCHEDULE 6UK Representatives of non-UK residents
Part 1New Chapters 2B and 2C of Part 14 of ITA 2007
1
After section 835B of ITA 2007 (which is inserted by Schedule 7) insert—
Chapter 2BUK representative of non-UK resident
Introduction
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.