Taxation (International and Other Provisions) Act 2010

1 U.K. After section 835B of ITA 2007 (which is inserted by Schedule 7) insert—

“Chapter 2B U.K. UK representative of non-UK resident

Introduction U.K.

835C Overview 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.”