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SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 11 U.K.UK representatives of non-UK residents

Income Tax Act 2007 (c. 3)U.K.

281U.K.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),.