s 810 Overview of Chapter
(1) This Chapter provides for limits on the liability to income tax of non-UK residents. (2) See sections 811 to 814 in the cases of— (a) a non-UK resident, other than a company, and (b) a non-UK resident company liable as a trustee. (3) See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee. (4) In relation to an individual— (a) a reference in this Chapter to a non-UK resident's liability to income tax is a reference to the liability of someone who is non-UK resident for the tax year for which the liability arises, and (b) accordingly, enactments under which income arising to a UK resident in the overseas part of a split year is treated as arising to a non-UK resident are of no relevance to this Chapter.