Overview Overview Section 271F: Obligations and liabilities of UK representative
1257.This section treats the obligations and liabilities of the non‑UK resident in respect of amounts chargeable under section 10 of TCGA as also being the obligations and liabilities of the non‑UK resident’s UK representative in respect of the branch or agency to which those amounts relate. It is based on paragraphs 1(1) and 2 of Schedule 23 to FA 1995.