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Contents

Legislation
Taxation of Chargeable Gains Act 1992

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

  • 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”
  1. Chapter 2 · Capital gains tax obligations and liabilities imposed on UK representatives
  2. Introduction to Chapter

Section 271E | Introduction to Chapter F1

From legislation.gov.uk

(1)This Chapter applies to the enactments contained in—F1

(a)this Act,F1

(b)the Tax Acts, andF1

(c)subordinate legislation made under this Act or the Tax Acts,F1

so far as they make provision for or in connection with the assessment, collection and recovery of tax, or of interest on tax.

(2)Those enactments have effect in accordance with section 271F in relation to amounts in respect of which a branch or agency is to be treated as the UK representative of a non-UK resident under Chapter 1.F1

(3)In this section “subordinate legislation” has the same meaning as in the Interpretation Act 1978.F1

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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