SCHEDULES

SCHEDULE 6 U.K.UK Representatives of non-UK residents

Part 2 U.K.New Part 7A of TCGA 1992

24 U.K.After section 271 of TCGA 1992 insert—

“Part 7A U.K.UK representatives of non-UK residents

CHAPTER 1 U.K.Treatment of branch or agency as UK representative of non-UK resident

Introduction U.K.

271A Overview of Chapter

(1) This Chapter provides for a branch or agency to be treated as the UK representative of a non-UK resident in respect of certain amounts chargeable to capital gains tax.

(2) For obligations and liabilities in relation to capital gains tax imposed on a branch or agency which under this Chapter is treated as the UK representative of a non-UK resident, see Chapter 2.”