SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 11UK representatives of non-UK residents

Income Tax Act 2007 (c. 3)

281

In section 2(14) (overview of Act)—

a

omit the “and” immediately after paragraph (b), and

b

after paragraph (b) insert—

ba

rules about UK representatives of non-UK residents (Chapters 2B and 2C),