- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Changes over time for: Paragraph 2
Version Superseded: 01/04/2010
Alternative versions:
- 10/07/2003- Amendment
- 06/04/2006
Point in time - 01/04/2010- Amendment
Status:
Point in time view as at 06/04/2006.
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Finance Act 2003, Paragraph 2 is up to date with all changes known to be in force on or before 28 February 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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2(1)In relation to a transaction carried out on behalf of a non-resident company, a broker is regarded as an agent of independent status acting in the ordinary course of his business if, and only if, the following conditions are met.U.K.
(2)The conditions are—
(a)that at the time of the transaction he is carrying on the business of a broker;
(b)that the transaction is carried out by him in the ordinary course of that business;
(c)that the remuneration he receives in respect of the transaction for the provision of the services of a broker to the non-resident company is not less than is customary for that class of business; and
(d)that he does not fall to be treated as a permanent establishment of the non-resident company in relation to any other transaction carried out in the same accounting period.
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