[F1835KLloyd's agentsU.K.
(1)This section applies if—
(a)a non-UK resident (“X”) is a member of Lloyd's, and
(b)an amount within section 835E(2) arises to X from X's underwriting business.
(2)A person who has been X's members' agent or the managing agent of the syndicate in question is not the UK representative of X in relation to the amount or to matters connected with the amount.
(3)For the purposes of this section—
(a)X is a member of Lloyd's if X is a member within the meaning of Chapter 3 of Part 2 of FA 1993, and
(b)“members' agent” and “managing agent” are to be construed in accordance with section 184 of that Act.]
Textual Amendments
F1S. 835K 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. 9 (with Sch. 9 paras. 1-9, 22)