Statute
Section 271A — Taxation of Chargeable Gains Act 1992: Overview of Chapter
Text of the provision Official document
Overview of Chapter 271A 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.
Official source: legislation.gov.uk
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