- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/04/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Changes over time for: Cross Heading: Introduction
No versions valid at: 10/04/2003
Alternative versions:
- 10/07/2003- Amendment
- 10/04/2003
Point in time - 06/04/2007- Amendment
- 01/04/2010- Amendment
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Finance Act 2003, Cross Heading: Introduction is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Yn ddilys o 10/07/2003
IntroductionU.K.
1(1)This Schedule makes provision about transactions carried out on behalf of a company that is not resident in the United Kingdom (a “non-resident company”), in the course of that company’s trade, by a person in the United Kingdom acting as—U.K.
(a)a broker (paragraph 2),
(b)an investment manager (paragraphs 3 to 5), or
(c)a members' or managing agent at Lloyd’s (paragraph 6).
(2)The provisions of this Schedule supplement—
(a)section 148(3) (meaning of “permanent establishment”: not to include independent agent), and
(b)section 151(2)(c) (limit on income tax chargeable on non-resident company: income arising from transactions carried out through independent agent).
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