Crossheading Non-residents etc.
From legislation.gov.uk
Contents
- Section 126 Non-resident carrying on profession or vocation in the United Kingdom.
- Section 127 Non-residents: deemed disposals.
- Section 128 Non-residents: post-cessation disposals.
- Section 129 Non-residents: roll-over relief.
- Section 130 Exploration or exploitation assets: definition.
- Section 131 Exploration or exploitation assets: deemed disposals.
- Section 132 Dual resident companies: deemed disposal.
- Section 133 Dual resident companies: roll-over relief.
- Section 134 Non-payment of tax by non-resident companies.