Related Commentary  Related HMRC Manuals


In s. 276(7), the reference to a “branch or agency” shall be read, in relation to a company, as if it were a reference to a “permanent establishment” (FA 2003, s. 153(2)(b); with effect in relation to accounting periods beginning on or after 1 January 2003).

276(1)  The territorial sea of the United Kingdom shall for all purposes of the taxation of chargeable gains (including the following provisions of this section) be deemed to be part of the United Kingdom.

276(2)  In this section–

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