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Corporation Tax Act 2010

Section 1153: Miscellaneous

3288.This section explains when a person is to be regarded as carrying out a transaction on behalf of another and makes provision for a person part only of whose business is as a broker or investment manager. It is based on paragraph 7(1) and (4) of Schedule 26 to FA 2003.

3289.Paragraph 7(3) of Schedule 26 to FA 2003, which provides that section 839 of ICTA (connected persons) applies for the purposes of that Schedule, has not been rewritten. This provision is not required, as section 1176(1) applies section 1122 (rewriting section 839 of ICTA) for the purposes of this Act unless otherwise indicated.

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