SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 11UK representatives of non-UK residents
Income Tax Act 2007 (c. 3)
281
In section 2(14) (overview of Act)—
a
omit the “and” immediately after paragraph (b), and
b
after paragraph (b) insert—
ba
rules about UK representatives of non-UK residents (Chapters 2B and 2C),