Section 271D | Interpretation of Chapter
From legislation.gov.uk
In this Chapter—F1
“branch or agency” means any factorship, agency, receivership, branch or management, and
“non-UK resident” means a person who is not resident in the United Kingdom.
From legislation.gov.uk
In this Chapter—F1
“branch or agency” means any factorship, agency, receivership, branch or management, and
“non-UK resident” means a person who is not resident in the United Kingdom.