Part 7AUK representatives of non-UK residents

CHAPTER 1Treatment of branch or agency as UK representative of non-UK resident

Introduction

271AOverview of Chapter

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 capital gains tax.

2

For obligations and liabilities in relation to capital gains tax imposed on a branch or agency which under this Chapter is treated as the UK representative of a non-UK resident, see Chapter 2.