Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part 7A: UK representatives of non-UK residents — Chapter 1: Treatment of branch or agency as UK representative of non-UK resident
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.
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.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
