Part 11 UK Representatives of Non-UK Residents

Part 11 UK Representatives of Non-UK Residents

Finance Act 1995 (c 4)

276

FA 1995 is amended as follows.

277

Omit section 126 (UK representatives of non-residents).

278

Omit section 127 (persons not treated as UK representatives).

279

Omit Schedule 23 (obligations etc imposed on UK representatives).

Income Tax Act 2007 (c 3)

280

ITA 2007 is amended as follows.

281

In section 2(14) (overview of Act)—

(a)

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