2381.Subsection (2) provides that income is not disregarded income if the non‑UK resident has a UK representative in relation to the income. This is the case if, for example, the non‑UK resident has income within the description of disregarded savings and investment income in section 825 which is brought into account in computing the profits of a manufacturing business carried on by the non‑UK resident through a branch in the United Kingdom.
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