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Taxation (International and Other Provisions) Act 2010

Section 835J: Persons acting under alternative finance arrangements

1211.This section provides that, if a non-UK resident is party to certain alternative finance arrangements, neither the counter‑party to the arrangements nor any other person acting for the non-UK resident in relation to the arrangements is the UK representative in respect of amounts within section 835E(2) which consist of the non-UK resident’s alternative finance return. It is based on section 127(1) of FA 1995.

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