Taxation of Chargeable Gains Act 1992 section 271E

Introduction to Chapter

Section 271E introduces the chapter dealing with capital gains tax obligations and liabilities that are imposed on UK representatives of non-UK residents, setting out which laws and regulations fall within the chapter's scope.

• The chapter covers the Taxation of Chargeable Gains Act 1992, the Tax Acts, and any subordinate legislation made under them, but only insofar as they deal with assessing, collecting and recovering tax or interest on tax.
• Where a branch or agency is treated as the UK representative of a non-UK resident under Chapter 1, the relevant tax enactments apply in accordance with section 271F to the amounts concerned.
• The term "subordinate legislation" carries the same meaning as in the Interpretation Act 1978, covering statutory instruments and other secondary legislation.
• This section acts as a gateway provision, directing users to section 271F for the detailed rules on how the obligations and liabilities of UK representatives actually operate in practice.