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Finance Act 2008
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Finance Act 2008,
Part 1
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Part 1 U.K.Eligibility to be UK representative
1U.K.In section 127 of FA 1995 (persons not treated as UK representatives), in subsection (3)—
(a)at the end of paragraph (d), insert “ and ”, and
(b)omit paragraph (f) (and the word “and” preceding it).
2(1)In section 127 of FA 1995, for subsections (12) and (13) substitute—U.K.
“(12)In this section “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.
(13)Provision made in regulations under subsection (12) may, in particular, have effect in relation to the tax year current on the day on which the regulations are made.”
(2)In section 1014(2) of ITA 2007 (orders and regulations under the Income Tax Acts: excluded powers), after paragraph (b) insert—
“(ba)section 127(12) of FA 1995,”.
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