Section 271D: Interpretation of Chapter

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 271C: Trade or profession carried on in partnership
- Section 271E: Introduction to Chapter

Part 7A: UK representatives of non-UK residents — Chapter 1: Treatment of branch or agency as UK representative of non-UK resident

In this Chapter—

"branch or agency" means any factorship, agency, receivership, branch or management, and
"non-UK resident" means a person who is not resident in the United Kingdom.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.