SCHEDULES

SCHEDULE 6 U.K.UK Representatives of non-UK residents

Part 2 U.K.New Part 7A of TCGA 1992

28 U.K.After section 271D insert—

“Chapter 2 U.K.Capital gains tax obligations and liabilities imposed on UK representatives

271E Introduction to Chapter

(1) This Chapter applies to the enactments contained in—

(a) this Act,

(b) the Tax Acts, and

(c) subordinate legislation made under this Act or the Tax Acts,

so far as they make provision for or in connection with the assessment, collection and recovery of tax, or of interest on tax.

(2) Those enactments have effect in accordance with section 271F in relation to amounts in respect of which a branch or agency is to be treated as the UK representative of a non-UK resident under Chapter 1.

(3) In this section “subordinate legislation” has the same meaning as in the Interpretation Act 1978.”