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Finance Act 1995
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- UK Public General Acts
- 1995 c. 4
- SCHEDULE 23
- Meaning of “independent agent”
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Meaning of “independent agent”
7(1)In this Schedule “independent agent”, in relation to the non-resident, means any person who is the non-resident’s UK representative in respect of any agency from the non-resident in which he was acting on the non-resident’s behalf in an independent capacity.
(2)For the purposes of this paragraph a person shall not be regarded as acting in an independent capacity on behalf of the non-resident unless, having regard to its legal, financial and commercial characteristics, the relationship between them is a relationship between persons carrying on independent businesses that deal with each other at arm’s length.
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