[271F Obligations and liabilities of UK representative]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[271F  Obligations and liabilities of UK representative]

[(1)     The obligations and liabilities of a non-UK resident are to be treated, for the purposes of the enactments to which this Chapter applies, as if they were also the obligations and liabilities of the UK representative of the

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