Taxes Management Act 1970 section 28

Non-resident companies and trusts

Section 28 has been repealed and is no longer in force, having been removed as a consequential amendment following changes introduced by the Finance Act 2009.

• Section 28 originally dealt with the tax obligations of non-resident companies and trusts operating within the UK tax system.
• The section was repealed by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (SI 2035/2009).
• The repeal formed part of a broader set of consequential amendments updating the Taxes Management Act 1970 to align with modernised tax administration provisions.
• Any matters previously covered by section 28 are now addressed under the revised legislative framework introduced by the Finance Act 2009.