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

[F1 Chapter 2C U.K. Income tax obligations and liabilities imposed on UK representatives]

Textual Amendments

F1 Pt. 14 Ch. 2C 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. 18 (with Sch. 9 paras. 1-9, 22)

[F2 835Y Meaning of “independent agent” U.K.

(1) In this Chapter “independent agent”, in relation to a non-UK resident (“X”), means a person who is the UK representative of X in respect of any agency in which the person is acting on behalf of X in an independent capacity.

(2) For this purpose a person does not act in an independent capacity on behalf of X unless the relationship between them, having regard to its legal, financial and commercial characteristics, is a relationship between persons carrying on independent businesses dealing with each other at arm's length.]

Textual Amendments

F2 S. 835Y 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. 23 (with Sch. 9 paras. 1-9, 22)