Section 271J: Meaning of “non‑UK resident” and “independent agent”
1262.This section defines “non‑UK resident” and “independent agent”. It is based on section 126(1) of, and paragraph 7 of Schedule 23 to, FA 1995.
1262.This section defines “non‑UK resident” and “independent agent”. It is based on section 126(1) of, and paragraph 7 of Schedule 23 to, FA 1995.