Taxation (International and Other Provisions) Act 2010

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283(1)Amend section 817 (independent broker conditions) as follows.U.K.

(2)In subsection (3) omit “by the broker”.

(3)In subsection (5) for “section 126 of, and Schedule 23 to, FA 1995” substitute “ Chapter 2B of this Part, or of Chapter 1 of Part 7A of TCGA 1992, ”.