Income Tax Act 2007 (c. 3)

Part 14 U.K. Income tax liability: miscellaneous rules

[F1 Chapter 2B U.K. UK representative of non-UK resident]

Textual Amendments

F1 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)

[F2 Supplementary] U.K.

Textual Amendments

F2 S. 835R 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. 16 (with Sch. 9 paras. 1-9, 22)

[F3 835S Interpretation of Chapter U.K.

(1) This section applies for the purposes of this Chapter.

(2) “Branch or agency” means any factorship, agency, receivership, branch or management.

(3) “Investment manager” has the same meaning as in Chapter 1 (see section 827).

(4) “Investment transaction” means any transaction of a description specified for the purposes of this section in regulations made by the Commissioners for Her Majesty's Revenue and Customs.

(5) Provision made in regulations under subsection (4) may, in particular, have effect in relation to the tax year current on the day on which the regulations are made.]

Textual Amendments

F3 S. 835S 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. 17 (with Sch. 9 paras. 1-9, 22)