PART VIIIU.K. CHARGES ON NON-RESIDENTS
Income taxU.K.
F178 Method of charging non-residents.U.K.
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Textual Amendments
F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)
F179 Profits from branch or agency. U.K.
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Textual Amendments
F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)
F180 Charge on percentage of turnover. U.K.
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Textual Amendments
F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)
F181 Taxation on basis of merchanting profit. U.K.
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Textual Amendments
F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)
F182 Savings. U.K.
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Textual Amendments
F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)
F183 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable. U.K.
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Textual Amendments
F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)
Capital gains taxU.K.
F184 Gains from branch or agency.U.K.
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Textual Amendments
F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)
Corporation taxU.K.
F185 Application of Part VIII to corporation tax. U.K.
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Textual Amendments
F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)
F285A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
Textual Amendments
F2S. 85A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.20. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.