Income Tax Act 2007 section 835T

Introduction to Chapter

Section 835T introduces the chapter and explains that it applies to income tax legislation concerning assessment, collection, recovery and interest on tax, particularly in relation to non-UK residents who have a branch or agency acting as their UK representative.

• This chapter applies to all income tax legislation dealing with the assessment, collection and recovery of tax, and interest on tax.
• The chapter governs how these tax rules operate where a branch or agency is treated as the UK representative of a non-UK resident under Chapter 2B.
• The term "enactment" is broadly defined to include subordinate legislation (such as statutory instruments) as defined by the Interpretation Act 1978.
• The scope is focused specifically on income tax, ensuring the provisions apply consistently across primary and secondary legislation in that context.