Part 14Income tax liability: miscellaneous rules
F1Chapter 2BUK representative of non-UK resident
F2Persons who are not UK representatives
S. 835G and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 5 (with Sch. 9 paras. 1-9, 22)
835HF3Brokers
1
This section applies if a non-UK resident carries on (alone or in partnership) a business through a broker in the United Kingdom.
2
The broker is not the UK representative of the non-UK resident in relation to an amount within section 835E(2) if—
a
the amount is transaction income in relation to a transaction carried out through the broker in the United Kingdom on behalf of the non-UK resident, and
b
the independent broker conditions are met in relation to the transaction (see section 835L).
3
In subsection (2) “transaction income”, in relation to a transaction carried out through a broker in the United Kingdom on behalf of a non-UK resident, has the same meaning as in Chapter 1 (see section 814(5)).
Pt. 14 Ch. 2B inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 1 (with Sch. 9 paras. 1-9, 22)