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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Branches and agencies

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

Taxation of Chargeable Gains Act 1992
Chapter 1 Treatment of branch or agency as UK representative of non-UK resident

Crossheading Branches and agencies

From legislation.gov.uk

Contents

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

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