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Corporation Tax Act 2010

Section 1145: The independent broker conditions

3266.This section sets out the conditions to be met if a broker in the United Kingdom is to be treated as an agent of independent status for the purposes of section 1142(1), and therefore not a permanent establishment, in relation to a transaction carried out on behalf of a non-UK resident company by the broker. It is based on paragraphs 1(1) and 2 of Schedule 26 to FA 2003.

3267.In subsection (6) the words “(apart from this subsection)” have been added for the reasons given in Change 61in Annex 1.

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