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Income Tax Act 2007

[F1835GAgentsU.K.
This adran has no associated Nodiadau Esboniadol

(1)This section applies if a non-UK resident carries on (alone or in partnership) a business through an agent in the United Kingdom.

(2)The agent is not the UK representative of the non-UK resident in relation to an amount within section 835E(2) arising to the non-UK resident from—

(a)so much of the non-UK resident's business as relates to disregarded transactions, or

(b)property or rights which, as a result of disregarded transactions, are used by, or held by or for, the agent on behalf of the non-UK resident.

(3)“Disregarded transactions” are transactions—

(a)carried out through the agent in the United Kingdom, and

(b)in respect of which the agent does not act in the course of carrying on a regular agency for the non-UK resident.]

Textual Amendments

F1S. 835G and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 5 (with Sch. 9 paras. 1-9, 22)