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Legislation

Taxation of Chargeable Gains Act 1992

Chapter 2 Capital gains tax obligations and liabilities imposed on UK representatives

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Section 271E Introduction to Chapter
Section 271F Obligations and liabilities of UK representative
Section 271G Exceptions: notices and information
Section 271H Exceptions: criminal offences and penalties etc
Section 271I Indemnities
Section 271J Meaning of “non-UK resident” and “independent agent”

Part 7A UK representatives of non-UK residents
Chapter 2 Capital gains tax obligations and liabilities imposed on UK representatives

Chapter 2 Capital gains tax obligations and liabilities imposed on UK representatives

From legislation.gov.uk

Contents

Section 271E Introduction to Chapter
Section 271F Obligations and liabilities of UK representative
Section 271G Exceptions: notices and information
Section 271H Exceptions: criminal offences and penalties etc
Section 271I Indemnities
Section 271J Meaning of “non-UK resident” and “independent agent”