Part 14

Income tax liability: miscellaneous rules
Chapter 2B

UK representative of non-UK resident

Introduction

Overview of Chapter
835C
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.
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)