SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 11 U.K.UK representatives of non-UK residents

Income Tax Act 2007 (c. 3)U.K.

286U.K.In Schedule 4 (index of defined expressions) at the appropriate places insert—

beneficial entitlement (in Chapter 2B of Part 14)section 835O(4)”
“branch or agency (in Chapter 2B of Part 14)section 835S(2)”
“independent agent (in Chapter 2C of Part 14)section 835Y”
“the independent broker conditions (in Chapter 2B of Part 14)section 835L”
“the independent investment manager conditions (in Chapter 2B of Part 14)section 835M”
“investment manager (in Chapter 2B of Part 14)section 835S(3)”
“investment transaction (in Chapter 2B of Part 14)section 835S(4)”
“qualifying period (in Chapter 2B of Part 14)section 835O(2)”
“relevant disregarded income (in Chapter 2B of Part 14)section 835O(3)