There are currently no known outstanding effects for the Income Tax Act 2007, Section 835H.
(1)This section applies if a non-UK resident carries on (alone or in partnership) a business through a broker in the United Kingdom.
(2)The broker is not the UK representative of the non-UK resident in relation to an amount within section 835E(2) if—
(a)the amount is transaction income in relation to a transaction carried out through the broker in the United Kingdom on behalf of the non-UK resident, and
(b)the independent broker conditions are met in relation to the transaction (see section 835L).
(3)In subsection (2) “transaction income”, in relation to a transaction carried out through a broker in the United Kingdom on behalf of a non-UK resident, has the same meaning as in Chapter 1 (see section 814(5)).]
Textual Amendments
F1S. 835H 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. 6 (with Sch. 9 paras. 1-9, 22)
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