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.