http://www.legislation.gov.uk/ukpga/2012/14/section/203/enactedFinance Act 2012Business tax (local); Rates relief; Acquisitions (business); Capital investment; TaxationLife insuranceBusiness financeCorporation taxInsuranceBusiness developmentenKing's Printer of Acts of Parliament2020-04-16PART 7Value added tax203Non-established taxable personsSchedule 28 contains provision about non-established taxable persons.