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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. Branches and agencies
  2. Interpretation of Chapter

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.

Notes

  1. F1

    Pt. 7A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 Pt. 2 (with Sch. 9 paras. 1-9, 22)

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