Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2003

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

General supplementary provisions

7(1)For the purposes of this Schedule a person is regarded as carrying out a transaction on behalf of another where he undertakes the transaction himself, whether on behalf of or to the account of that other, and also where he gives instructions for it to be so carried out by another.

(2)For the purposes of this Schedule a person is regarded as acting in an independent capacity on behalf of a company only if the relationship between them, having regard to its legal, financial and commercial characteristics, is a relationship between persons carrying on independent businesses that deal with each other at arm’s length.

(3)Section 839 of the Taxes Act 1988 (connected persons) applies for the purposes of this Schedule.

(4)This Schedule has effect in the case of a person who acts as a broker or provides investment services as part only of a business as if that part were a separate business.

Yn ôl i’r brig

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