Part 9Amendments to relocate provisions of tax legislation
370UK representatives of non-UK residents
Schedule 6, which inserts—
a
new Chapters 2B and 2C in Part 14 of ITA 2007 (income tax: UK representatives of non-UK residents), and
b
a new Part 7A in TCGA 1992 (capital gains tax: UK representatives of non-UK residents),
has effect.