Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 6 U.K. UK Representatives of non-UK residents

Part 1 U.K. New Chapters 2B and 2C of Part 14 of ITA 2007

17 U.K. After section 835R insert—

“835S Interpretation of Chapter

(1) This section applies for the purposes of this Chapter.

(2) “Branch or agency” means any factorship, agency, receivership, branch or management.

(3) “Investment manager” has the same meaning as in Chapter 1 (see section 827).

(4) “Investment transaction” means any transaction of a description specified for the purposes of this section in regulations made by the Commissioners for Her Majesty's Revenue and Customs.

(5) Provision made in regulations under subsection (4) may, in particular, have effect in relation to the tax year current on the day on which the regulations are made.”