Taxation (International and Other Provisions) Act 2010 Explanatory Notes

Section 817 of ITA: The independent broker conditions

1431.The words “by the broker” in subsection (3) are omitted as otiose. This amendment conforms the wording of section 817(3) with that of section 835L(3). Like section 835L (inserted in ITA by Part 1 of Schedule 6 to this Act), section 817 is based on section 127(2) of FA 1995.

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