Part 14Income tax liability: miscellaneous rules
F1Chapter 2BUK representative of non-UK resident
F2Persons who are not UK representatives
S. 835G and cross-heading 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. 5 (with Sch. 9 paras. 1-9, 22)
835JF3Persons acting under alternative finance arrangements
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.
Pt. 14 Ch. 2B 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. 1 (with Sch. 9 paras. 1-9, 22)