370UK representatives of non-UK residents
This section has no associated Explanatory Notes
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.