810Overview of ChapterU.K.
This section has no associated Explanatory Notes
(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.