Part 14Income tax liability: miscellaneous rules
Chapter 1Limits on liability to income tax of non-UK residents
Introduction
810Overview of Chapter
1
This Chapter provides for limits on the liability to income tax of non-UK residents.
2
See sections 811 to 814 in the cases of—
a
a non-UK resident, other than a company, and
b
a non-UK resident company liable as a trustee.
3
See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee.