http://www.legislation.gov.uk/uksi/1995/2902/regulation/5/made

The Taxation of Income from Land (Non-residents) Regulations 1995

Income

Self-assessment (tax)

King's Printer of Acts of Parliament

2016-04-26

INCOME TAX

These Regulations make provision, with effect from 6th April 1996, in relation to the taxation of income of a Schedule A business (income from land) carried on by a person whose usual place of abode is outside the United Kingdom (“non-resident”). The Regulations arrange for tax on that income to be collected in certain circumstances from the person acting as agent for the business concerned, or from a person by whom rent is payable to the non-resident.