Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Schedule 6: UK representatives of non‑UK residents

Part 2: New Part 7A of TCGA 1992Part 7A: UK representatives of non‑UK residents

Chapter 2: Capital gains tax obligations and liabilities imposed on UK representatives
Overview

1255.This Chapter sets out the obligations and liabilities of a UK representative of a non‑UK resident carrying on a trade, profession or vocation through a branch or agency in the United Kingdom in relation to the assessment, collection and recovery of capital gains tax in respect of amounts which are chargeable to tax under section 10 of TCGA by reference to that branch or agency.