SCHEDULES

SCHEDULE 6UK Representatives of non-UK residents

Part 1New Chapters 2B and 2C of Part 14 of ITA 2007

18After section 835S insert—

Chapter 2CIncome tax obligations and liabilities imposed on UK representatives

835TIntroduction to Chapter

(1)This Chapter applies to the enactments relating to income tax so far as they make provision for or in connection with the assessment, collection and recovery of tax, or of interest on tax.

(2)Those enactments have effect in accordance with section 835U in relation to amounts in respect of which a branch or agency is to be treated as the UK representative of a non-UK resident under Chapter 2B.

(3)In this section “enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978.