[1B Non-UK residents: UK branch or agency]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[1B  Non-UK residents: UK branch or agency]

[(1)     For the purposes of section 1A(3)(a) a person has a UK branch or agency at any time if, at that time, the person carries on a trade, profession or vocation in the United Kingdom through a branch or agency there.

(2)     For the purposes of section 1A(3)(a) an asset has a relevant connection to a person's UK branch or agency if—

(a)

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