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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Branches and agencies

  • Section 271B Branch or agency treated as UK representative
  • Section 271C Trade or profession carried on in partnership
  • Section 271D Interpretation of Chapter
  1. Chapter 1 Treatment of branch or agency as UK representative of non-UK resident
  2. Crossheading Branches and agencies

Crossheading Branches and agencies

From legislation.gov.uk

Contents

  1. Section 271B Branch or agency treated as UK representative
  2. Section 271C Trade or profession carried on in partnership
  3. Section 271D Interpretation of Chapter
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