- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxes Management Act 1970
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Rhagor o Adnoddau
Changes over time for: Section 82
Version Superseded: 01/05/1995
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 01/05/1995- Amendment
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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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82 Savings. [1952 s.373.]U.K.
(1)Nothing in this Part of this Act shall render a non-resident person chargeable in the name of a broker or in the name of an agent not being an authorised person carrying on the regular agency of the non-resident person, in respect of profits or gains arising from sales or transactions carried out through such a broker or agent:
Provided that where sales or transactions are carried out on behalf of a non-resident person through a broker in the ordinary course of his business as such and the broker—
(a)is a person carrying on bona fide the business of a broker in the United Kingdom, and
(b)receives in respect of the business of the non-resident person which is transacted through him remuneration at a rate not less than that customary in the class of business in question,then, notwithstanding that the broker is a person who acts regularly for the non-resident person as such broker, the non-resident person shall not be chargeable in the name of that broker in respect of profits or gains arising from those sales or transactions.
In this subsection, “broker” includes a general commission agent.
(2)The fact that a non-resident person executes sales or carries out transactions with other non-residents which would make him chargeable in pursuance of this Part of this Act in the name of a resident person shall not of itself make him chargeable in respect of profits arising from those sales or transactions F1.
Textual Amendments
F1 SeeCapital Gains Tax Act 1979 (c. 14, SIF 63:2) s.12(3)— “branch or agency”
in Capital Gains Tax Act 1979 (capital gains)excludes person exempt unders.82.
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