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Finance Act 2003

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Changes over time for: Cross Heading: Introduction

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No versions valid at: 10/04/2003

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Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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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 07 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. Help about Changes to Legislation

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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