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Taxation (International and Other Provisions) Act 2010

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33After section 151L insert—

“151MProfit share agency arrangements

(1)This section applies to arrangements if under them—

(a)a person (“the principal”) appoints an agent,

(b)one or both of the principal and agent is a financial institution,

(c)the agent uses money provided by the principal with a view to producing a profit,

(d)the principal is entitled, to a specified extent, to profits resulting from the use of the money,

(e)the agent is entitled to any additional profits resulting from its use (and may also be entitled to a fee paid by the principal), and

(f)payments made because of the principal’s entitlement to profits equate, in substance, to the return on an investment of money at interest.

(2)This section is subject to section 151O (provision not at arm’s length: exclusion of arrangements from sections 151J to 151L, this section and section 151N).”

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