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Section 271E: Introduction to Chapter

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

Part 7A: UK representatives of non-UK residents — Chapter 2: Capital gains tax obligations and liabilities imposed on UK representatives

This Chapter applies to the enactments contained in—

this Act,
the Tax Acts, and
subordinate legislation made under this Act or the Tax Acts,

so far as they make provision for or in connection with the assessment, collection and recovery of tax, or of interest on tax.

Those enactments have effect in accordance with section 271F in relation to amounts in respect of which a branch or agency is to be treated as the UK representative of a non-UK resident under Chapter 1.

In this section "subordinate legislation" has the same meaning as in the Interpretation Act 1978.

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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.