- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Income Tax Act 2007
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Rhagor o Adnoddau
Changes over time for: Section 835J
Alternative versions:
- 01/04/2010- Amendment
- 15/03/2018
Point in time
Status:
Point in time view as at 15/03/2018.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Section 835J.
Changes to Legislation
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[F1835JPersons acting under alternative finance arrangementsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Subsection (2) applies if an amount within section 835E(2) arising to a non-UK resident consists of alternative finance return.
(2)Neither of the following is the UK representative of the non-UK resident in relation to the amount—
(a)the other party to the alternative finance arrangements,
(b)any other person acting for the non-UK resident in relation to the alternative finance arrangements.
(3)In subsection (1) “alternative finance return” means alternative finance return within the application of section 564I, 564K or 564L(2) or (3).
(4)In subsection (2) the reference to “the alternative finance arrangements” is a reference to the alternative finance arrangements under which the alternative finance return mentioned in subsection (1) arises.]
Textual Amendments
F1S. 835J 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. 8 (with Sch. 9 paras. 1-9, 22)
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