PART VIII CHARGES ON NON-RESIDENTS

Income tax

F278 Method of charging non-residents.

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F279 Profits from branch or agency.

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F280 Charge on percentage of turnover.

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F281 Taxation on basis of merchanting profit.

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F282 Savings.

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F283 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable.

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Capital gains tax

F284 Gains from branch or agency.

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Corporation tax

F285 Application of Part VIII to corporation tax.

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F185A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .