Overview Part 1: New Chapters 2B and 2C of Part 14 of ITA 2007 Overview
1234.This new Chapter of Part 14 of ITA sets out the obligations and liabilities of a UK representative of a non‑UK resident carrying on a trade, profession or vocation through a branch or agency in the United Kingdom in relation to the assessment, collection and recovery of income tax on amounts in respect of which the branch or agency is treated as the UK representative of the non‑UK resident under Chapter 2B.