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Corporation Tax Act 2010
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1142Agent of independent status
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(1)A company is not regarded as having a permanent establishment in a territory by reason of the fact that it carries on business there through an agent of independent status acting in the ordinary course of the agent’s business.
(2)Sections 1145 to 1151 apply for the purpose of supplementing subsection (1) in relation to transactions carried out on behalf of a non-UK resident company by a person in the United Kingdom acting as—
(a)a broker (section 1145),
(b)an investment manager (sections 1146 to 1150), or
(c)a members’ or managing agent at Lloyd’s (section 1151).
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