[271B Branch or agency treated as UK representative]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Branches and agencies]

[271B  Branch or agency treated as UK representative]

[(1)     This section applies if—

(a)     a non-UK resident carries on (alone or in partnership) any trade, profession or vocation through a branch or agency in the United Kingdom, and

(b)     the branch or agency is to be treated under Chapter 2B of Part 14 of ITA 2007 as the UK representative of

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