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Legislation

Finance Act 1995

Crossheading Change of residence and non-residents

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Section 124 Change of residence.
Section 125 Non-resident partners.
Section 126 UK representatives of non-residents.
Section 127 Persons not treated as UK representatives.
Section 128 Limit on income chargeable on non-residents: income tax.
Section 129 Limit on income chargeable on non-residents: corporation tax.

Change of residence and non-residents
Non-resident partners.

Section 125 | Non-resident partners.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 125 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)