Part 14Income tax liability: miscellaneous rules
F1Chapter 2BUK representative of non-UK resident
Annotations:
Amendments (Textual)
Introduction
835COverview 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.
835DF2Income tax chargeable on company's income: application
This Chapter does not apply in relation to income tax chargeable on income of a company otherwise than as a trustee.
Pt. 14 Ch. 2B inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 1 (with Sch. 9 paras. 1-9, 22)