SCHEDULES

F1SCHEDULE 9AIncreased rates for non-resident transactions

Annotations:
Amendments (Textual)
F1

Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5

PART 1Introduction

1

This Schedule is arranged as follows—

a

Part 2 explains how to determine for the purposes of this Part of this Act whether a chargeable transaction is a “non-resident transaction”;

b

Part 3 explains how to determine for the purposes of this Schedule whether an individual is “non-resident” in relation to a chargeable transaction;

c

Part 4 explains how to determine for the purposes of this Schedule whether a company is “non-resident” in relation to a chargeable transaction;

d

Part 5 contains special rules applying in relation to particular purchasers and transactions;

e

Part 6 contains supplementary provision.