Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 6 UK Representatives of non-UK residents

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

2 After section 835C insert—

“835D Income tax chargeable on company’s income: application

This Chapter does not apply in relation to income tax chargeable on income of a company otherwise than as a trustee.”