SCHEDULES
SCHEDULE 6UK Representatives of non-UK residents
Part 1New Chapters 2B and 2C of Part 14 of ITA 2007
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After section 835X insert—
835YMeaning of “independent agent”
1
In this Chapter “independent agent”, in relation to a non-UK resident (“X”), means a person who is the UK representative of X in respect of any agency in which the person is acting on behalf of X in an independent capacity.
2
For this purpose a person does not act in an independent capacity on behalf of X unless the relationship between them, having regard to its legal, financial and commercial characteristics, is a relationship between persons carrying on independent businesses dealing with each other at arm’s length.