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

SCHEDULES

SCHEDULE 6 U.K. UK Representatives of non-UK residents

Part 2 U.K. New Part 7A of TCGA 1992

27 U.K. After section 271C insert—

“271D Interpretation of Chapter

In this Chapter—

• “branch or agency” means any factorship, agency, receivership, branch or management, and

• “non-UK resident” means a person who is not resident in the United Kingdom.”